In the accounting profession, the concept of materiality in financial reporting comes from two distinct areas: Generally accepted accounting principles (GAAP), and generally accepted auditing ...

For banks with assets exceeding Rs 10 trillion, the ceiling for the materiality threshold has been set at Rs 25 crore ...

Materiality determinations are inherently fact specific. While peer and industry precedent may be instructive, the adopting release emphasizes that “the same incident that affects multiple registrants ...

In this edition of their Corporate Governance column, discuss a bedrock feature of American securities law and regulation—materiality. They write that the working definition of materiality in the ...