SHOW SECTIONS

 

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

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.