IFRS® Standards Exposure Draft ED/2019/6August 2019 Comments to be received by 29 November 2019Disclosure of Accounting PoliciesProposed amendments to IAS 1 and IFRS Practice Statement 2Exposure DraftDisclosure of Accounting PoliciesProposed amendments to IAS 1 andIFRS Practice Statement 2Comments to be received by 29 November 2019Exposure Draft ED/2019/6 Disclosure of Accounting Policies is published by the International AccountingStandards Board (Board) for comment only. The proposals may be modified in the light of commentsreceived before being issued in final form. Comments need to be received by 29 November 2019 andshould be submitted in writing to the address below, by email to commentletters@ifrs.org orelectronically using our ‘Open for comment documents’ page at: for-comment/.All comments will be on the public record and posted on our website at respondent requests confidentiality. Such requests will not normally be granted unless supported bygood reason, for example, commercial confidence. Please see our website for details on this and howwe use your personal data.Disclaimer: To the extent permitted by applicable law, the Board and the FRS Foundation(Foundation) expressly disclaim all liability howsoever arising from this publication or anytranslation thereof whether in contract, tort or otherwise to any person in respect of any claims orlosses of any nature including direct, indirect, incidental or consequential loss, punitive damages,penalties or costs.Information contained in this publication does not constitute advice and should not be substitutedfor the services of an appropriately qualified professional.ISBN: 978-1-911629-36-8Copyright © 2019 IFRS FoundationAll rights reserved. Reproduction and use rights are...
