Date: February 26, 2016
Issue: IASB
To: Hans Hoogervorst, Chairman, International Accounting Standards Board
Filing Type: International
Description: While the CCMC has significant reservations about the Proposal and recommends that IASB defer on issuing any guidance, if IASB does decide to proceed with providing guidance on materiality, any such guidance should be as a Practice Statement that is not mandatory.