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Disclosure initiative — Accounting Policies – International Accounting Standards Board

Date recorded:

At its meeting on December 13, 2018, the Board discussed this project and tentatively decided to amend paragraphs 117–124 of IAS 1, Presentation of Financial Statements, to require entities to disclose their material accounting policies rather than their significant accounting policies. The Board expects to continue its discussion about accounting policy disclosures at a future meeting.

Review the IASB Update and podcast on the Board'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.