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.

Accounting policies and accounting estimates

Date recorded:

Accounting Policies and Accounting Estimates - Update on testing of proposed amendments - Agenda paper 26

Background

The Board is in the process of balloting the ED on the proposed amendments to IAS 8 to clarify the distinction between accounting policies and accounting estimates. The Staff has tested the proposed wording on a few examples and noted that no significant issues emerged from the testing.

Discussion

The Board was not asked to make any decisions on this paper and no significant discussions were held.

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.