The Institute of Chartered Accountants of India
(Setup by an Act of Parliament)
(Setup by an Act of Parliament)
The objective of the ED is to alogn the definition of material between the Conceptual Framework and IPSAS Accounting Standards.
The Exposure Draft is open for comment until 30th June, 2025
| Due process documents |
| Exposure Draft 93 Definition of Material (Amendments to IPSAS 1 IPSAS 3 and the Conceptual Framework) [PDF] |