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Applying IFRS: Disclosure of accounting policy information
The IASB has amended IAS 1 and PS 2 to add guidance on applying materiality judgment to accounting policy disclosures.
The amendments to IAS 1 Presentation of Financial Statements and PS 2 Making Materiality Judgements are effective for annual periods starting on or after 1 January 2023.
Entities are encouraged to revisit their accounting policy information disclosures in light of these amendments. This publication is intended to facilitate an assessment of potential impacts of the amendments.