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Version date: 10 February 2017 - onwards
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Approval by the board of IAS 8 issued in December 2003

International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors (as revised in 2003) was approved for issue by the fourteen members of the International Accounting Standards Board.

Sir David Tweedie                                        Chairman

Thomas E Jones                                          Vice-Chairman

Mary E Barth

Hans-Georg Bruns

Anthony T Cope

Robert P Garnett

Gilbert Gélard

James J Leisenring

Warren J McGregor

Patricia L O’Malley

Harry K Schmid

John T Smith

Geoffrey Whittington

Tatsumi Yamada

Comparing proposed amendment...