Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

IPSAS Exposure Draft (ED) 93, Definition of Material (Amendments to IPSAS 1, IPSAS 3, and the Conceptual Framework)

https://www.ipsasb.org/publications/ipsas-exposure-draft-ed-93-definition-material-amendments-ipsas-1-ipsas-3-and-conceptual-framework