Comments

Comments on Exposure Draft 97 "IPSAS Practice Statement, Making Materiality Judgments"

August 26, 2026

On August 25, 2026, the JICPA submitted comments on Exposure Draft 97 "IPSAS Practice Statement, Making Materiality Judgments" to the International Public Sector Accounting Standards Board (IPSASB).


JICPA's comment letter to the IPSASB can be obtained at:

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