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 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 ...
In 2015, FASB sent a number of stakeholders into a tizzy when it issued two exposure drafts, part of its disclosure framework project, intended to “clarify the concept of materiality.” After hearing ...
The civil False Claims Act (FCA) prohibits using false statements related to a false claim. (Other types of FCA liability include presenting a false claim, concealing an obligation to pay money to the ...
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.
In today’s business environment, environmental, social, and governance (ESG) factors have moved from the margins to the mainstream, shaping the very foundations of long-term value creation. Companies ...
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 ...
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