Saturday 26 September 2020
11 - 11D
Agenda Paper 11A: Materiality: Due process steps and permission to ballot the Exposure Draft of a draft Practice Statement [PDF]
Agenda Paper 11B: Materiality: Aligning the definition and additional paragraphs for IAS 1 [PDF]
Agenda Paper 11D: Disclosure Initiative - Materiality and Principles of Disclosure: Supporting Material for Agenda Papers 11B and 11C [PDF]
11 - 11B
Agenda Paper 11: Disclosure Initiative: Cover paper [PDF]
Agenda Paper 11A: Disclosure Initiative: Practice Statement: Application of materiality to financial statements [PDF]
Agenda Paper 11B: Disclosure Initiative: Role of the financial statements excluding the notes [PDF]
11C
Agenda Paper 11C: Disclosure Initiative: Materiality [PDF]
11A-11A(c)
Agenda Paper 11: Disclosure Initiative: Cover note [PDF]
Agenda Paper 11A: Disclosure Initiative: Materiality: Cover paper [PDF]
Agenda Paper 11A(a): Disclosure Initiative: Materiality— Responses from National Standard Setters [PDF]
Agenda Paper 11A(b): Disclosure Initiative: Materiality— Presentation on Issues and Observation on Materiality [PDF]
Agenda Paper 11A(c): Disclosure Initiative: Materiality—Accounting Policy Disclosures [PDF]
11B
Materiality [PDF]