Proposed IGRAP on The Effects of Past Decisions on Materiality Document Link Invitation to comment on ED 185 Proposed IGRAP on The Effects of Past Decisions on Materiality Executive summary on ED 185 Analysis of verbal comments on ED 185 Feedback Statement on ED 185 Analysis of written comments on ED 185 Fact sheet on ED 185 Presentation on ED 185 Final document : IGRAP 21 on The Effects of Past Decisions on Materiality