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of <h1>Ind AS 8: Guidelines for Accounting Policy Changes, Error Corrections, and Estimates to Improve Financial Statement Reliability.</h1> Ind AS 8 aims to establish criteria for selecting and changing accounting policies, as well as the treatment, presentation, and disclosure of changes in accounting estimates and the correction of prior period errors. The standard seeks to enhance the relevance, reliability, and comparability of an entity's financial statements over time and with other entities. It applies to the selection and application of accounting policies and the handling of changes in policies and estimates, as well as error corrections. The standard does not address the tax effects of correcting prior period errors.
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