Disclosure Initiative – Accounting Policies – International Accounting Standards Board
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.