Disclosure initiative — Materiality - IASB

Date recorded:

At its meeting on April 20, 2016, the IASB discussed the Materiality project and disclosures about restrictions on cash and about liquidity. At a future meeting, the staff plan to ask the Board to consider adding a project on cash restrictions or liquidity to its agenda.

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

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