Need to know — IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies
Published on:
15 Feb, 2021
This Need to know outlines the amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements titled Disclosure of Accounting Policies, published by the International Accounting Standards Board (Board) in February 2021.