IFRS in Focus — IASB proposes to amend the definition of material in IAS 1 and IAS 8

Published on: Sep 14, 2017

This newsletter outlines the proposed amendments to IAS 1, Presentation of Financial Statements and IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors set out in the recent IASB Exposure Draft (ED) ED/2017/6 Definition of Material (Proposed amendments to IAS 1 and IAS 8) that aim at clarifying the definition of ‘material’ and at aligning the definition used in the Conceptual Framework and the standards themselves.

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