Prospective amendments

Definition of Material (Amendments to IAS 1 and IAS 8) (October 2018) proposes amendments to this standard. These amendments are effective for periods beginning on or after 1 January 2020.

IFRS® Practice Statement 2 Making Materiality Judgements is published by the International Accounting Standards Board (Board).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.