Prospective amendments

Definition of Accounting Estimates (Amendments to IAS 8) (February 2021) sets out amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors; Basis for Conclusions on IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and the Guidance on Implementing IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors with effect for annual reporting periods beginning on or after 1 January 2023.

The amendments will be incorporated into relevant paragraphs when effective. Until then, editorial notes explain the prospective changes.

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