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Disclosure initiative — Materiality - IASB

Date recorded:

At its meeting on December 14, 2016, the IASB discussed guidance on the application of materiality to prior period information provided in current period financial statements. The Board expects to start balloting the final Practice Statement on materiality in the first quarter of 2017.

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.