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.

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