IPSAS ED 93 Alignment Draft
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Business & Economics
IPSASB proposes aligning materiality definition

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IPSAS Exposure Draft (ED) 93 aims to align the definition of materiality across IPSASB 's financial reporting literature.
The project will be executed in three phases.
It involves considering the information needs of primary users and aligning the definition in IPSAS 1 with Chapter 3 of the Conceptual Framework .
Comments are due by 14 July 2025 .
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