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IASB issues amendments to IAS 1, IFRS Practice Statement 2 and IAS 8

The IASB issued narrow-scope amendments to IFRS Standards:

- Disclosure of Accounting Policies—Amendments to IAS 1 and IFRS Practice Statement 2

- Definition of Accounting Estimates—Amendments to IAS 8

The amendments will help companies to improve accounting policy disclosures so that they provide more useful information to investors and other primary users of the financial statements and to distinguish changes in accounting estimates from changes in accounting policies.

For further information, please refer to the IASB webiste

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