Call for research — Research on making materiality judgements
05 Apr 2022
The IFRS Foundation is seeking to partner with national standard-setters to gather research and information related to the changes and additions to the IASB’s literature on making materiality judgements.
In particular, the IASB is looking to assess the effects on investors, companies, auditors and regulators for the following documents:
- Definition of Material (Amendments to IAS 1 and IAS 8).
- IFRS Practice Statement 2 Making Materiality Judgements.
- Better Communication in Financial Reporting—Making disclosures more meaningful.
For more information, see the press release on the IFRS Foundation’s website.
