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

The objective of the ED 97 is to develop non-mandatory guidance on making materiality judgments when preparing financial statements in accordance with IPSAS^® Accounting Standards. The guidance is aligned with IFRS^® Practice Statement 2 Making Materiality Judgements (Practice Statement 2), and adapted to the public sector context.

Comment by August 28, 2026, in English.