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.

 How to comment:

Comments on the abovementioned Exposure Draft may be submitted through any of the following modes:




Click on "Submit a comment letter"below (Preferred method)





Comments can be sent to:



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

Comment letter deadline

The Exposure Draft is open for comment until 7th May, 2018

Due process documents
Accounting Policy Changes (Proposed amendments to IAS 8)  [PDF]