12 June 2017

Updates on the materiality projects

At its June 2017 meeting the Board will discuss whether to confirm the proposed guidance on covenants in the draft IFRS Practice Statement Making Materiality Judgements (Practice Statement).

The publication of the Practice Statement and the Exposure Draft Definition of Material (Exposure Draft) will be postponed until after the sweep issues have been discussed by the Board. The Exposure Draft proposes minor amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.

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