11 September 2017

IFRS Foundation to publish Practice Statement 2: Making Materiality Judgements and Exposure Draft: Definition of Material

We are pleased to announce that work is at an advanced stage on the following documents, which we expect to publish on 14 September 2017:

  • IFRS® Practice Statement 2: Making Materiality Judgements; and
  • Exposure Draft: Definition of Material (Proposed amendments to IAS 1 and IAS 8).

The Exposure Draft will be available to download from the open for comment section, where you will also be able to submit a comment.

The Practice Statement will be available to download from the Materiality Practice Statement project page.

eIFRS/Comprehensive subscribers will be able to download both documents here. Comprehensive subscribers will be sent a printed copy of the Exposure Draft and printed copies will also be available to order from the Web Shop.

We do our best to ensure that the dates we provide in forthcoming publications alerts are correct; however, circumstances may cause publication dates to change.

To ensure you are up to date with all our forthcoming publications, you can choose to sign up to receive these news stories as email alerts. To do this sign in and go to your Dashboard and choose to follow ‘Forthcoming publications’ in the ‘Others’ category on the left hand side.

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