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« Implementation Guide to SA 720(Revised), "The Auditor’s... | Multipurpose Empanelment Form (MEF) for the year 2019-20.... » |
Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2) |
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August, 22nd 2019 |
ntroduction
In this Exposure Draft, the International Accounting Standards Board (Board) proposes amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements. The proposed amendments are intended to help entities provide accounting policy disclosures that are more useful to primary users of financial statements.
Invitation to comment
ASB invites comments on the Exposure Draft from the public. The downloadable version is available at: https://resource.cdn.icai.org/56374asb44695.pdf
How to comment
Comments should be submitted using one of the following methods, so as to be received not later than October 11, 2019.
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1. Electronically: |
Visit at the following link (Preferred method): http://www.icai.org/comments/asb/ |
2. Email: |
Comments can be sent to: commentsasb@icai.in |
3. Postal: |
Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi 110 002 |
Further clarifications on this Exposure Draft may be sought by e-mail to asb@icai.in |
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