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Effective date of new materiality definition

When 01 Jan 2020
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Timezone UTC
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On 31 October 2012, the IASB issued Definition of Material (Amendments to IAS 1 and IAS 8) to clarify the definition of ‘material’ and to align the definition used in the Conceptual Framework and the standards themselves. The amendments are effective annual reporting periods beginning on or after 1 January 2020.

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