IASB issues ED Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8)

The IASB has published for public consultation proposed narrow-scope amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. The purpose of the proposed amendments is to help companies distinguish accounting policies from accounting estimates.

The ED Accounting Policies and Accounting Estimates (Proposed amendments to IAS 8) is open for comment until 15 January 2018.