Debrief: Materiality in financial statements

In September 2017, the International Accounting Standards Board (Board) issued non-mandatory guidance to help companies make materiality judgements when preparing their IFRS® financial statements. The guidance is called a Practice Statement. In this video, Board member Françoise Flores introduces the guidance and explains the reasons for the Board developing it.

Find out more about the Board’s work and IFRS Standards on www.ifrs.org.

Видео Debrief: Materiality in financial statements канала IFRS Foundation