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Disclosure Initiative – Principles of Disclosure – IASB

Date recorded:

At its meeting on July 18, 2018, the Board noted that, at a future meeting, it expects to discuss amendments to IFRS Practice Statement 2, Making Materiality Judgments, to explain and demonstrate the application of the four-step materiality process to accounting policy disclosure. Furthermore, the Board will consider the need for amendments to the requirements on accounting policy disclosures in IAS 1 as it develops the guidance and examples for inclusion in IFRS Practice Statement 2.

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.