An overview of Exposure Draft Accounting Policy Changes (Proposed amendments to IAS 8)
The International Financial Reporting Standards (IFRS) Foundation has published a document to accompany Exposure Draft Accounting Policy Changes (Proposed amendments to IAS 8). It provides an overview of the proposed amendments to International Accounting Standards (IAS) 8 and its intended application in practice. The proposed amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors would simplify the application of accounting policy changes resulting from agenda decisions published by the IFRS Interpretations Committee.
For details refer: https://www.ifrs.org/-/media/project/accounting-policy-changes/ias8exposuredraftoverview.pdf