Nic 8: políticas contables, cambios en las estimaciones contables y errores como herramienta de gestión gerencial.

Abstract

The set of international accounting standards seeks that companies ensure accounting and financial information, i.e., that it reflects reality and above all that it can be understood globally, so that future decisions can be made; however, this research aims to analyze the International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8), through the approach of case studies to facilitate understanding, application, proper accounting management and management decision making. In order to comply with the objective of the case, in the methodological context, the research has a qualitative approach, followed by a descriptive level of nature and the use of the analytical method and the use of the bibliographic technique, since information based on documents with scientific relevance and other texts related to the object of study is taken and exposed as a reference, allowing to support all the information presented during the development of this research..