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Overview of proposed IAS 8 amendments

  • IASB (International Accounting Standards Board) (blue) Image

11 May 2018

The International Accounting Standards Board (IASB) has 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 Committe agenda decisions retrospectively.

Please click to access the eight page overview on the IASB 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.