Draft IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

Exposure draft of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for comments

The IASB has issued the exposure draft of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. The last date for sending comments is 27 July 2018.  In this Exposure Draft, the International Accounting Standards Board (Board) proposes to amend lAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. The Board expects these amendments to facilitate the application of particular voluntary changes in accounting policy, improving the overall quality of financial reporting.

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