IPSASB Staff Questions and Answers on Materiality
IPSASB
Jun 21, 2017 | Staff Q&A
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.
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Related Resources
- 2016 Handbook of International Public Sector Accounting Pronouncements
- 2022 Handbook of International Public Sector Accounting Pronouncements
- Exposure Draft (ED) 80, Improvements to IPSAS, 2021
- Exposure Draft (ED) 82, Retirement Benefit Plans
- Improvements to IPSAS, 2021