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Disclosure initiative — Changes in accounting policies and estimates (Potential Amendments to IAS 8) - IASB

Date recorded:

At its meeting on May 20, 2015, the IASB continued its deliberations on the disclosure initiative. It tentatively agreed that the distinction between a change in accounting policy and an accounting estimate would be developed as an ED rather than being part of the forthcoming Principles of Disclosures Discussion Paper.

Review the IASB Update.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.