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11 May 2018
New materials: An overview of Exposure Draft Accounting Policy Changes (Proposed amendments to IAS 8)
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The IFRS® Foundation has today published a document to accompany Exposure Draft Accounting Policy Changes (Proposed amendments to IAS 8). It provides an overview of the proposed amendments to IAS 8 and its intended application in practice.
The proposed amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors would simplify the application of accounting policy changes resulting from agenda decisions published by the IFRS Interpretations Committee.
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Accounting Policy Changes project (Amendments to IAS 8) -
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
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