Public letters 15 January 2018 Exposure draft ED/2017/5 Accounting policies and accounting estimates – Proposed amendments to IAS 8 – Letter from Erik Berggren to the International Accounting Standards Board (IASB) Documents Proposed amendments to IAS 8 - Letter from Erik Berggren to the International Accounting Standards Board (IASB) Corporate and legal affairsFinancial reporting & accounting standards