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IAS 8 — Accounting policy changes

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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.

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