Exposure Draft (ED) 97, IPSAS Practice Statement, Making Materiality Judgments

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 objectives of the IPSAS ED are to develop non-mandatory guidance on making materiality judgments when preparing financial statements in accordance with IPSAS® Accounting Standards, aligned with IFRS® Practice Statement 2 Making Materiality Judgements (Practice Statement 2), adapted to the public sector context.