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IPSASB proposes aligning materiality definition

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Summary
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88% Informative

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 .

VR Score

92

Informative language

93

Neutral language

83

Article tone

formal

Language

English

Language complexity

75

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Attention-grabbing headline

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Known propaganda techniques

not detected

Time-value

long-living

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