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IAS 8

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › IAS 8

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 10, 2022 at 2:24 am #666053
    nirgunt
    Participant
    • Topics: 4
    • Replies: 4
    • ☆

    Change in depreciation methods are to be recognised as a change in accounting estimate, I understand depreciation methods to be SLM, WDV but is the change from the cost model to revaluation model, a change in depreciation method?

    Thank you

    September 11, 2022 at 8:47 pm #666172
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7172
    • ☆☆☆☆☆

    Hi,

    Yes, the change from cost to revaluation method is a change in policy but it is covered by IAS 16 and not IAS 8. All this means is that there is no adjustment to the prior year figures.

    Thanks

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