IFRS does not where?
IFRS does not apply to changes in accounting policies made by an entity that already applies IFRSs. Such changes are the subject of:
(a) requirements on changes in accounting policies in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors; and
(b) specific transitional requirements in other IFRSs.
To know more about IFRS please read the following article -> IFRS Details