In this Exposure Draft, the International Accounting Standards Board (Board) proposes to amend IAS 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.
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The downloadable version is available at: https://resource.cdn.icai.org/49578asb39293.pdf
How to comment
Comments should be submitted using one of the following methods, so as to be received not later than May 07, 2018.