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.