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.

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