IFRS publishes overview of Exposure Draft Accounting Policy Changes

Released 11 May 2018

The IFRS Foundation has published an overview of the proposed amendments to IAS 8 and its intended application in practice.

The International Financial Reporting Standards (IFRS) Foundation has published a document to accompany Exposure Draft Accounting Policy Changes (Proposed amendments to IAS 8). It provides an overview of the proposed amendments to International Accounting Standard (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.

View the overview.

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