The IFRS Foundation has published a document to accompany ED 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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© IASB - International Accounting Standards Board
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