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. The downloadable version is available at: https://resource.cdn.icai.org/56374asb44695.pdf

How to comment

Comments should be submitted using one of the following methods, so as to be received not later than October 11, 2019.