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Accounting policy changes (Potential Amendments to IAS 8) – International Accounting Standards Board

Date recorded:

At its meeting on December 13, 2018, the Board discussed feedback on the Exposure Draft. The Board tentatively decided not to amend IAS 8 to specify when entities apply accounting policy changes resulting from Agenda Decisions published by the IFRIC. The Board will continue its discussions on other aspects of the proposed amendments to IAS 8 at a future meeting.

Review the IASB Update and podcast on the Board'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.