Wednesday 24 July 2019
26
Agenda Paper 26: Accounting Policies and Accounting Estimates: Update on testing of proposed amendments
Agenda Paper 26: Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors: Distinction between changes in accounting policies and changes in accounting estimates: cover paper [PDF] Agenda Paper 26A: Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors: Distinction between changes in accounting policies and changes in accounting estimates: changes to wording [PDF] Agenda Paper 26B: Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors: Distinction between changes in accounting policies and changes in accounting estimates: transition [PDF] Agenda Paper 26C: Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors: Distinction between changes in accounting policies and changes in accounting estimates: due process [PDF]
25
Agenda Paper 25A: Disclosure Initiative—Changes in Accounting Policies and Estimate: Distinction between changes in accounting policies and changes in accounting estimates [PDF]
Agenda Paper 25B: Disclosure Initiative—Changes in Accounting Policies and Estimate: Changes in accounting estimates: disclosures [PDF]
11
Agenda Paper 11D: Disclosure Initiative—IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors—restatement of comparatives for mandatory changes in accounting policies [PDF]
Agenda Paper 11E: Disclosure Initiative—Guidance issued after 2005: high level summary of application and transitional provisions [PDF]
11A - 11C
Agenda Paper 11A: Disclosure Initiative—Principles of Disclosure (POD):Distinction between changes in accounting policies and changes in accounting estimate
Agenda Paper 11B: Disclosure Initiative—Principles of Disclosure (POD): Changes in accounting estimates: new disclosures
Agenda Paper 11C: Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors