Amendments to IAS 1 and IAS 8 - Definition of the term material

Topic area:
Key words:
Amendment, IFRS
Initiative
Official name
Definition of Material - Amendments to IAS 1 and IAS 8
Type
Standards
Level 3 / Other
Initiator
IASB
Submitted
12.09.2017
Doc. code
-
Summary
Status
Status

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Current version
Final version
31.10.2018
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: IASB, Definition of Material - Amendments to IAS 1 and IAS 8, 2018