IFRS® Standards

Disclosure Initiative—Definition of Material (Amendments to IAS 1 and IAS 8)


The Accounting Standards Board (AcSB) is participating in the International Accounting Standards Board’s (IASB) project to amend IAS 1 Presentation of Financial Statements and IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.

Staff Contact(s)

Andrew White, CPA, CA

Senior Principal, Accounting Standards Board

Project Status


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.