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Overview of proposed IAS 8 amendments

  • IFRS - IASB Image

May 11, 2018

On May 11, 2018, the International Accounting Standards Board (the Board) published a short overview of the exposure draft "Accounting Policy Changes (Proposed amendments to IAS 8)".

The proposed amendments would introduce a new threshold that requires a company to consider the expected benefits to users of financial statements and the cost to the company of applying accounting policy changes that result from IFRS Interpretation Committee agenda decisions retrospectively.

Review the press release and the overview on the Board's website.

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.