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Disclosure initiative — Materiality - IASB

Date recorded:

At its meeting on March 17-19, 2015, the IASB met and discussed its Materiality project.  The IASB considered, and expressed broad support for the direction and content of the proposed Practice Statement on the application of materiality. No decisions were made.

Read the IASB Update on the IASB's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.