IAS8--net profit or loss for the period, fundamental errors and changes in accounting policies.

Position:Technical update
 
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The IASB agreed to require that when an entity has not adopted a new standard that has not yet come into effect, the entity discloses the nature of the future change or changes in accounting policy; the date at which the entity plans to adopt the standard; and an estimate of the effect of the change(s) on its financial...

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