The International Public Sector Accounting Standards Board (IPSASB) has published the IPSAS Exposure Draft (ED) 93 for public comment. This draft aims to align the definition of materiality across ...
The AICPA Auditing Standards Board (ASB) is proposing changes to the definition of materiality in its standards for auditors and attestation engagements to eliminate inconsistencies with the ...
The concept of materiality in the AICPA Professional Standards has been amended to match the description used by other standard setters and regulators in the United States. Under new standards issued ...
Interested in writing for CW? Compliance Week accepts outside contributions from corporate chief compliance officers and other senior-level GRC practitioners. To learn more, contact the CW Editor.
New rules governing when publicly traded companies must report serious cyberattacks to financial regulators center on materiality. Executives disagree on whether the concept is as simple as it seems.
On August 22, 2017, Stephen Deane, CFA, Investor Engagement Advisor, Office of the Investor Advocate, gave a speech addressing two proposed updates issued by FASB in 2015 (one that would apply to GAAP ...
The concept of double materiality brings environmental impacts into the focus of standard-setting in accounting. Different reasons for adopting this concept might lead to widely varying ...
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