Accounting Policy Changes (Proposed amendments to IAS 8)

By | April 17, 2018
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(Last Updated On: April 17, 2018)

Accounting Policy Changes (Proposed amendments to IAS 8)


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:

How to comment

Comments should be submitted using one of the following methods, so as to be received not later than May 07, 2018.

1. Electronically:Visit at the following link (Preferred method):
2. Email:Comments can be sent to:
3. Postal:Secretary, Accounting Standards Board,
The Institute of Chartered Accountants of India,
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg,
New Delhi 110 002

Further clarifications on this Exposure Draft may be sought by e-mail to

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