The Disclosure Initiative – IASB amends accounting policy requirements

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EY Global IFRS

18 Feb 2021 PDF
Categories Other IFRS

The IASB issued amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements.

The IASB's amendments provide guidance and examples to help entities apply materiality judgements to accounting policy disclosures. This publication summarises the amendments.