IPSASB Staff Questions and Answers on Materiality
IPSASB
Jun 21, 2017 | Guidance & Support Tools
6 Pages
English
All available Translations: Spanish
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.
Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- Delivering for the Future: IPSASB 2017-2018 Biennial Review
- Exposure Draft 69, Public Sector Specific Financial Instruments, Amendments to IPSAS 41, Financial Instruments
- IPSASB Proposed Strategy and Work Plan 2019-2023
- International Public Sector Financial Accountability Index: 2018 Status Report
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