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Accounting policies and accounting estimates

Date recorded:

Accounting Policies and Accounting Estimates - Update on testing of proposed amendments - Agenda paper 26


The Board is in the process of balloting the ED on the proposed amendments to IAS 8 to clarify the distinction between accounting policies and accounting estimates. The Staff has tested the proposed wording on a few examples and notes that no significant issues emerged from the testing.

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.