ESMA published its answer to the IASB’s exposure draft on IAS 8 amendments. As a reminder, the IASB’s exposure draft which can be consulted here https://extranet.insuranceeurope.eu/Financial%20Reporting%20Working%20Group/PublishedDocuments/ECO-FRG-18-042.pdf
ESMA does not support the proposed amendments as they do not believe that creating a sub-category of voluntary changes in accounting policies arising from the application of agenda decisions for which the impracticability threshold for retrospective application of such changes is lowered would promote increased consistency in the application of IFRS.