ACCA response to IASB exposure draft - definition of material

ACCA response to, 'Definition of material – proposed amendments to IAS1 and IAS8'. An exposure draft issued by the International Accounting Standards Board in September 2017

ACCA welcomes the opportunity to provide views in response to the consultation from the IASB. This has been done with the assistance of the members of ACCA’s Global Forum for Corporate Reporting. They have considered the questions raised and their views are reflected in the document below.