Whether it is required to disclose a change in the accounting policies if it has no material effect for the current previous year.

Manual - ICDS I : Accounting Policies

If a change is made in the accounting policies which has no material effect for the current previous year but which is reasonably expected to have a material effect in later previous years, the fact of such change shall be appropriately disclosed in the previous (a) in the previous year in which the change is adopted; and (b) in the previous year in which such change has material effect for the first time.

Dated: 8-9-2017