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Accounting policy changes arising from an agenda decision of the IFRIC (Potential Amendments to IAS 8) - IASB

Date recorded:

At its meeting on December 13-14, 2017, the IASB discussed transition requirements for Accounting Policy Changes (Amendments to IAS 8). The Board tentatively decided to propose that entities apply the amendments to IAS 8 to voluntary changes in accounting policies, resulting from agenda decisions, which an entity makes on or after the effective date of the amendments.

The Board plans to issue an exposure draft in the first quarter of 2018.

Review the IASB Update and podcast on the IASB's Web site.

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.