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Comment: Application of Materiality to Financial Statements

Grant Thornton International Ltd comments on the International Accounting Standards Board's (the Board's) Exposure Draft ED/2015/8 IFRS Practice Statement: Application of Materiality to Financial Statements (the ED).We have considered the ED, as well as the accompanying draft Basis for Conclusions.

We support the Board's overall objectives in developing a Practice Statement on materiality.

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