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Need to know — IASB proposes more changes to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors'

Published on: 29 Mar 2018

The International Accounting Standards IASB (the IASB) has proposed amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors that would introduce a new, lower, threshold to getting relief from having to account for a change in accounting policy fully retrospectively, when that change is a consequence of an agenda decision issued by the IFRS Interpretations Committee.

The proposal is set out in a recent Exposure Draft (ED) 2018/01.  This Need to know explains the proposals.

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