IPSASB Staff Questions and Answers on Materiality

The International Public Sector Accounting Standards Board (IPSASB) staff have issued this Staff Questions and Answers document on the application of materiality to preparing financial statements. It summarizes existing provisions in International Public Sector Accounting Standards for materiality.

This publication is not an IPSASB pronouncement and does not represent IPSASB members' views.

An accompanying podcast with IPSASB staff is also available.