This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Disclosure Initiative – Accounting Policies – International Accounting Standards Board

Date recorded:

At its meeting on May 21, 2020, the IASB discussed the feedback on its Exposure Draft relating to (i) characteristics of primary users; (ii) examples of circumstances in which an entity is likely to consider information about an accounting policy material; and (iii) examples for IFRS Practice Statement 2, Making Materiality Judgements. The Board will continue to redeliberate the proposals set out in its Exposure Draft 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.