Exposure Draft 93, Definition of Material (Amendments to IPSAS 1, IPSAS 3 and the Conceptual Framework)

Comment Form

Exposure Draft on Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1

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The objective of the ED is to alogn the definition of material between the Conceptual Framework and IPSAS Accounting Standards.