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Local comment on the IPSASB’s proposed Materiality Practice Statement

Accounting Standards BoardRef: https://www.asb.co.za/local-comment-on-the-ipsasbs-proposed-materiality-practice-statement/?utm_source=rss&

Official source

Source domain: asb.co.za

Collected on 25 September 2026

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What this means

This is an Accounting Standards Board news article about its local comments on IPSASB Exposure Draft 97, Making Materiality Judgments. It reports that stakeholders supported non-mandatory public-sector guidance but believed the proposal did not adequately address public-sector decision-making, accountability and qualitative considerations.

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Facts

Places

City of Tshwane, Gauteng

Reference

https://www.asb.co.za/local-comment-on-the-ipsasbs-proposed-materiality-practice-statement/?utm_source=rss&

Key Takeaways

ASB comments on IPSASB Exposure Draft 97, Making Materiality Judgments
Proposed non-mandatory Materiality Practice Statement for public sector entities
Recommendations on public-sector adaptation, public-sector-specific examples and qualitative considerations
Comment letter available on the ASB website as SAASB ED 95
40 Church Square, Pretoria, 0002
Accounting Standards Board
ASB
IPSASB
IFRS
SAASB ED 95