The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
Introduction
In this Exposure Draft, IASB proposes to make minor amendments to IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors to clarify the definition of ‘material’.
Invitation to comment
ASB invites comments on the Exposure Draft from the public.
How to comment
Comments should be submitted using one of the following methods, so as to be received not later than November 30, 2017.
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Electronically:
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Click on "Submit a comment letter" below (Preferred method)
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Email: |
Comments can be sent to: commentsasb@icai.in
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Postal: |
Secretary, Accounting Standards Board, |
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The Institute of Chartered Accountants of India, |
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ICAI Bhawan, Post Box No. 7100, |
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Indraprastha Marg, New Delhi 110 002
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Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in
The Exposure Draft is open for comment until 30th November, 2017
| Due process documents |
| Definition of Material Proposed amendments to IAS 1 and IAS 8 [PDF] |