Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2) - (21-08-2019)
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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.
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