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Disclosure initiative — Materiality - IASB

Date recorded:

On October 28, 2015, the IASB published draft guidance, in the form of a draft Practice Statement, to help company management determine whether information is material. The guidance is part of the IASB’s wider initiative to improve disclosures. The deadline for submitting comments on the draft Practice Statement is February 26, 2016.

Review 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.