{"id":63389,"date":"2015-10-28T14:30:00","date_gmt":"2015-10-28T14:30:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=969240229a44dc77611613645516f64e"},"modified":"2015-10-28T14:30:00","modified_gmt":"2015-10-28T14:30:00","slug":"iasb-publishes-proposed-practice-statement-on-materiality","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=63389","title":{"rendered":"IASB publishes proposed Practice Statement on materiality"},"content":{"rendered":"<p>The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of a proposed IFRS Practice Statement (PS) &#8216;Application of Materiality to Financial Statements&#8217;. The PS aims at explaining and illustrating the concept of materiality and at helping preparers of financial statements in applying the concept. Comments are requested by 26 February 2016.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board (IASB) has published an Exposure Draft (ED) of a proposed IFRS Practice Statement (PS) &#8216;Application of Materiality to Financial Statements&#8217;. The PS aims at explaining and illustrating the concept of material&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/63389"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=63389"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/63389\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=63389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=63389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=63389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}