https://www.cpdbox.com If you want to learn more about this standard, here is a useful link:
https://www.cpdbox.com/ifrs/ias-8/
The contents:
00:00 Introduction
00:29 Objective of IAS 8
00:50 Accounting policies - definition, how to select them
02:21 Change in accounting policy
03:45 Accounting estimates (NEW definition), changes
05:35 Accounting policies vs. accounting estimates
07:15 Errors
This video is a short summary of IAS 8 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
------
*Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/

*Subscribe to Silvia's free newsletter: https://www.cpdbox.com/