Introduction
In this Exposure Draft, the International Accounting Standards Board (Board) proposes amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements. The proposed amendments are intended to help entities provide accounting policy disclosures that are more useful to primary users of financial statements.
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 August 16, 2019.
Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in |
The Exposure Draft is open for comment until 11th October, 2019
Due process documents |
Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2) [PDF] |