This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IAS 8 — Change in terminology to the qualitative characteristics

Date recorded:

The IFRIC considered the comment letters received to the proposed amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors related to changes of terminology reflecting the changes in the Framework. Most of constituents were concerned that the changes to IAS 8 were proposed before the Qualitative Characteristics chapter of the Framework is published. The IFRIC members reiterated those concerns.

After a short debate the IFRIC recommended to the Board to finalise the amendments and issue them in the Annual Improvement 2008-2010 cycle in case the Qualitative Characteristics chapter of the Framework is issued before Annual Improvements publication in April 2010.

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.