Definition：[IAS 8.5]
A change in accounting estimate is an adjustment of the carrying amount of an asset or liability, or related expense, resulting from reassessing the expected future benefits and obligations associated with that asset or liability.
The effect of a change in an accounting estimate shall be recognised prospectively by including it in profit or loss in: [IAS 8.36]
(i) the period of the change, if the change affects that period only, or
(ii )the period of the change and future periods, if the change affects both.
However, to the extent that a change in an accounting estimate gives rise to changes in assets and liabilities, or relates to an item of equity, it is recognised by adjusting the carrying amount of the related asset, liability, or equity item in the period of the change. [IAS 8.37]
2. 会计估计变更
定义：[IAS 8.5]
会计估计变更是通过评估与该资产或负债相关的未来预期收益和义务，对一项资产或负债或相关的费用的账面价值调整。
会计估计变更的影响采用未来适用法确认在损益表中：[IAS 8.36]
（1）会计变更影响的当期期间；
（2）会计变更影响的当期及未来期间。
但是，会计估计的变更引起资产、负债或者和所有者权益相关科目的变动，那么在变动期对资产、负债或者和所有者权益余额进行调整。[IAS 8.37]
Disclosures relating to changes in accounting estimates：
(i) the nature and amount of a change in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods
(ii) if the amount of the effect in future periods is not disclosed because estimating it is impracticable, an entity shall disclose that fact. [IAS 8.39-40]
会计估计变更披露：
（1）会计估计变更性质和金额对本期和未来期间的影响；
（2）如果估计影响的金额不可行导致变更的金额没有披露，企业需要披露该项事实。[IAS 8.39-40]
3.Errors
Definition：[IAS 8.5]
Prior period errors are omissions from, and misstatements in, an entity's financial statements for one or more prior periods arising from a failure to use, or misuse of, reliable information that was available and could reasonably be expected to have been obtained and taken into account in preparing those statements. Such errors result from mathematical mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, and fraud.
The general principle in IAS 8 is that an entity must correct all material prior period errors retrospectively in the first set of financial statements authorised for issue after their discovery by: [IAS 8.42]
(i) restating the comparative amounts for the prior period(s) presented in which the error occurred; or
(ii) if the error occurred before the earliest prior period presented, restating the opening balances of assets, liabilities and equity for the earliest prior period presented.
3. 会计差错
定义：[IAS 8.5]
前期差错指的是企业在编制财务报表时由于没有或者错误运用可获得的或者能合理预计可获得的可靠信息而导致的漏记和错报，由此导致计算错误、会计政策应用错误、疏忽或曲解事实和舞弊。
国际会计准则第8号的一般原则是，企业必须对发现的第一套授权披露的财务报表中所有重大前期错误进行追溯更正：
（1）重述差错发生会计期间的以前年度可比金额
（2）如果错误发生在至早期间，重述至早时期期初资产、负债和所有者权益余额
However, if it is impracticable to determine the period-specific effects of an error on comparative information for one or more prior periods presented, the entity must restate the opening balances of assets, liabilities, and equity for the earliest period for which retrospective restatement is practicable (which may be the current period). [IAS 8.44]
Further, if it is impracticable to determine the cumulative effect, at the beginning of the current period, of an error on all prior periods, the entity must restate the comparative information to correct the error prospectively from the earliest date practicable. [IAS 8.45]
但是，如果确定差错更正对特定时期或者以前多个时期列报的可比信息累计影响不切实可行，企业必须重述切实可行进行追溯调整的至早时期（可能是当期）期初资产、负债和所有者权益余额。[IAS 8.44]
进一步来讲，如果确定以前年度累积影响金额不切实可行，企业针对本期期初所有以前年度的差错采用未来适用法重述可比信息来更正至早可行期间的会计差错。[IAS 8.45]
Disclosures relating to prior period errors include: [IAS 8.49]
(i) the nature of the prior period error
(ii) for each prior period presented, to the extent practicable, the amount of the correction: for each financial statement line item affected, and for basic and diluted earnings per share (only if the entity is applying IAS 33)
关于以前年度差错更正的披露：
（1）以前年度差错的性质；
（2） 在可行范围之内，对所有以前列报期间财务报表每个受影响的科目差错更正的金额，
基本每股收益和稀释每股收益更正的金额。（只有在企业采用IAS33时适用）
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