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Deloitte comment letter on the IASB's proposed requirements regarding changes in accounting policies and estimates

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Accounting policies and accounting estimates (Amendments to IAS 8)
Dec 11, 2019 10:30 AM
The Staff considered that the Board has undertaken all the due process activities identified as being required in the Due Process Handbook and, thus, is able to finalise the amendments. Therefore, the Staff requested permission to start the balloting process.
Accounting policies and accounting estimates
Oct 23, 2019 03:00 PM
In this session, the staff presented their analysis and recommendations on ED/2017/5 'Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)'.
Amendments to IAS 8
Apr 10, 2019 01:30 PM
The Board discussed feedback on the definition of accounting estimates and other matters.
Amendments to IFRS 17 'Insurance Contracts'
Jan 23, 2019 01:00 PM
This meeting considered the following issues: (1) insurance acquisition cash flows for renewals outside the contract boundary; (2) reinsurance contracts held—onerous underlying insurance contracts; (3) reinsurance contracts held—underlying insurance contracts with direct participation features; and (4) recognition of the contractual service margin in profit or loss in the general model.
IAS 8 — Accounting policies and accounting estimates
Sep 11, 2018 03:25 PM
The Committee analysed feedback on the IASB's September 2017 Exposure Draft on IAS 8 in four areas: (a) proposed definition of accounting estimates, (b) proposed definition of accounting policies, (c) proposed amendment regarding inventory cost formulas and (d) proposed deletion of IAS 8:IE3 and request for other examples; and obtain advice from the Committee on the next steps for this project. No decisions were made.
Accounting policies and accounting estimates
Jul 18, 2018 01:30 PM
The staff did not recommend any particular decisions. They asked the Board whether it has any questions or comments on the next steps for the project.
Accounting policies and accounting estimates
Mar 22, 2018 12:00 PM
At this meeting the Board will discuss a summary of the comments received on the September 2017 exposure draft.
IFRS implementation issues
Sep 20, 2017 12:00 PM
The purpose of this session was to discuss the following: (i) accounting policy changes, (ii) availability of a refund and plan amendments, curtailment or settlement, and (iii) annual improvements to IFRSs 2015-2017.
Accounting policies and accounting estimates
Jun 21, 2017 08:45 AM
The Staff are currently drafting the ED on the proposed amendments to IAS 8 to clarify the distinction between accounting policies and accounting estimates. The staff believe that one of the examples should be dropped and discussed with the Board.
IAS 8 — Changes in accounting policies
Jun 13, 2017 12:30 PM
The IC provided feedback on a paper that was discussed by the IASB at its June meeting. The paper deals with changes in accounting policies resulting from agenda decisions, and addresses (1) whether the change is a correction of error or a voluntary change in accounting policy; and (2) lowering the impracticability threshold for exemption from retrospective adjustments to a cost/benefit threshold.

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