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

Published on: 14 Sep 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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