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On October 28, 2015, the IASB published draft guidance, in the form of a draft Practice Statement, to help company management determine whether information is material.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.