The voluntary change requires retrospective restatement as if always applied. Retained earnings will get adjusted from 1 July 2017. A reasonable guess might be that the original effective discount rates (ie acquisition liquidation profiles discounted to acquisition price including transaction cost now) there is some debate on. This changes your subsequent recognition profile even if it doesn't change current future cash flow estimates. Likely opening retained earnings adjustment with adjustments impacting period earnings but not much on closing balance sheet. At least going on the wording applied that seems a valid explanation. If I get time I'll explain with a numerical example.
DYOR
The voluntary change requires retrospective restatement as if...
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