Exposure Draft and comment letters: Accounting Policies and Accounting Estimates—Amendments to IAS 8


The International Accounting Standards Board (Board) has published for public consultation proposed narrow-scope amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.

The purpose of the proposed amendments is to help companies distinguish accounting policies from accounting estimates.  

The distinction is important because changes in accounting estimates often affect a company’s profit or loss, but changes in accounting policies generally do not. The Board welcomes feedback on its view that the amendments will make the distinction clearer.

Deadline for submitting comment letters: 15 January 2018


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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