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 — Accounting policy changes

Show filter options


Deloitte comment letter on the IASB's proposed changes to accounting policies
02 Aug 2018
We do not support the proposals in the exposure draft as they do not address the root cause of these issues, being the tension between the status of agenda decisions per the IFRS Foundation’s Due Process Handbook (“helpful, informative and persuasive”) and their status in practice (with most securities regulators taking a position, whether publically or otherwise, that an accounting policy which conflicts with an agenda decision is, de facto, no longer acceptable).
Need to know — IASB proposes more changes to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors'
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.

RSS Feed

2 items

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.