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

IPSASB
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The objectives of the ED 97 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.

Comment by August 28, 2026 in English.

IPSASB-ED-97-Making-Materiality-Judgments.pdf
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IPSASB-ED-97-AAG.pdf
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