This document discusses PAS 8 and provides examples of changes in accounting policy, estimates, and errors. It defines a change in accounting policy, estimate, and error. A change in policy is applying a new accounting standard or changing to a more relevant policy. A change in estimate involves assumptions like useful lives. Errors include mistakes and fraud. The document differentiates their accounting treatments and provides examples like changing from FIFO to average cost. It explains that the conceptual framework and PAS 8 provide guidance on selecting and changing policies and accounting for such changes and errors.