Guidance & Support Tools
Published: Jun 21, 2017
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.
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