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

Date recorded:

At its meeting on June 21-22, 2017, the IASB discussed an issue that has arisen in drafting an exposure draft for proposed amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (ED). The Board decided to include in the ED a proposal to delete ‘IG Example 3—Prospective application of a change in accounting policy when retrospective application is not practicable’ from the Guidance on Implementing IAS 8. The Board expects to publish the ED in the third quarter of 2017.

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

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