Exposure Draft- IFRS Practice Statement Application of Materiality to Financial Statements – Comments to be received by 26 February 2016

Exposure Draft ED/2015/8 IFRS Practice Statement Application of Materiality to Financial Statements is published by the International Accounting Standards Board (IASB) for comment only. The proposals may be modified in the light of the comments received before being issued in final form. Comments need to be received by 26 February 2016 and should be submitted in writing to the address below, by email to commentletters@ifrs.org or electronically using our ‘Comment on a proposal’ page.

All comments will be on the public record and posted on our website unless the respondent requests confidentiality. Such requests will not normally be granted unless supported by good reason, for example, commercial confidence. Please see our website for details on this and how we use your personal data.

Link to Exposure Draft- IFRS Practice Statement Application of Materiality to Financial Statements

http://www.ifrs.org/current-projects/iasb-projects/disclosure-initiative/materiality/exposure-draft-october-2015/documents/ed_ifrspracticestatement_oct2015_website.pdf

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