IASB amends IFRS Standards to improve accounting policy ...

The amendments clarify how companies should distinguish changes in accounting policies from changes in accounting estimates.

IASB amends the accounting policy requirements - EY

In February 2021, the International Accounting Standards Board (IASB or the Board) issued amendments to IAS 1 Presentation of Financial ...

IASB finalises amendments to IAS 1 and the Materiality Practice ...

The International Accounting Standards Board (IASB) has issued 'Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice ...

New IFRS Accounting Standard will aid investor analysis of ... - IFRS

The International Accounting Standards Board (IASB) today completed its work to improve the usefulness of information presented and ...

Effective dates of pronouncements - IAS Plus

On 12 February 2021, the IASB issued 'Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2)' with amendments that are intended ...

IASB issues annual improvements to IFRS Accounting Standards

The International Accounting Standards Board (IASB) has today issued narrow amendments to IFRS Accounting Standards and accompanying guidance.

The Disclosure Initiative – IASB amends accounting policy ... - EY

The IASB issued amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements.

IASB and IFRS Foundation Monthly News Summary - February 2021

IFRS Foundation Trustees announce next steps in response to broad demand for global sustainability standards · IASB amends IFRS Standards to ...

IASB amends accounting standard to improve information ... - IFRS

IASB amends accounting standard to improve information about long-term debt with covenants ... The International Accounting Standards Board (IASB) ...

IAS 8 Accounting Policies, Changes in Accounting Estimates and ...

The requirements that the Board decided to move are: (i) the concepts of fair presentation and compliance with IFRS Accounting Standards, (ii) ...

IAS 8 Amendments: Accounting Policy Changes , Concluded - EFRAG

The aim of the ED is to promote greater consistency in the application of IFRS Standards and reduce the burden on entities when they change an accounting ...

IFRS Foundation on X: "#IASB amends #IFRS Standards to improve ...

IASB amends #IFRS Standards to improve accounting policy disclosures and clarify distinction between accounting policies and accounting ...

IASB ISSUES AMENDMENTS TO IAS 1, IAS 8 AND IFRS ...

• Amend IAS 1 to require 'material accounting policy information' to ... IFRS (comprising International Financial Reporting Standards, International Accounting.

Amendments to IAS 1 and IFRS Practice Statement 2

The amendments to IAS 1 require companies to disclose their material accounting policy information rather than their significant accounting policies.

IASB amends IAS 1 and IAS 8 - RSM Canada

The International Accounting Standards Board has ... IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, was amended ...

IASB proposes amendments to IFRS Standards to improve ... - IFRS

IAS 1 requires companies to disclose their 'significant' accounting policies. The Board is proposing to replace the reference to 'significant' ...

IASB amends IAS 1 to improve IFRS disclosure - Accountancy Daily

The amendments are part of the standard setter's initiative to review and improve the disclosure requirements in existing International Financial Reporting ...

IFRS in Focus IASB amends IAS 1 and IFRS Practice Statement 2 ...

The revised Standard explains how an entity can identify material accounting policy information. Such information is expected to be material if users of an ...

IASB amends tax accounting requirements to help companies ... - IFRS

The International Accounting Standards Board (IASB) has today issued amendments to IAS 12 Income Taxes. The amendments give companies ...

IFRS rules on changing accounting policy under IAS 8 up for review

To facilitate voluntary changes in accounting policy that result from an agenda decision, the IASB proposes amending IAS 8 to lower the impracticability ...