Exposure Draft and comment letters—Definition of Material (Amendments to IAS 1 and IAS 8)


The International Accounting Standards Board (Board) has published for public consultation proposed amendments to the definition of 'material'.

The Exposure Draft Definition of Material proposes minor amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to clarify the definition and improve understanding of the current requirements.

Deadline for submitting comment letters: 15 January 2018


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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