5) Vedtagelsen af IAS 8 indebærer følgelig ændringer af IFRS 1, IAS nr. 7, 12, 14, 19, 20, 22, 23, 34, 35, 36, 37, 38 og SIC nr. 12, 13, 21, 22, 25, 27 og 31 for at sikre en logisk sammenhæng mellem internationale regnskabsstandarder.
5. the adoption of IAS 8 implies, by way of consequence, amendments to IFRS1, IAS Nos 7, 12, 14, 19, 20, 22, 23, 34, 35, 36, 37 and 38 and SIC Nos 12,13, 21, 22, 25, 27 and 31 in order to ensure consistency between international accounting standards;