Materiality is a term used in accounting and the law, in relation to information disclosed in financial statements that affects decisions made by the people who read them.Deciding whether ...

The International Sustainability Standards Board (ISSB) standards have joined the climate-disclosure reporting frameworks that take a financial materiality-led approach. While the ISSB standards ...

This is the second post of a two-part discussion of recent developments related to the materiality standard set forth by the Supreme Court in Universal Health Services v. U.S. ex rel. Escobar ...

Understanding what truly matters helps uncover risk before they crystallise and allocate resources accordingly.

“Materiality assessments for disclosures are not occurring as often as they should,” the letter said. A 2012 comment letter from the American Gas Association encouraged FASB to clearly define ...

Materiality is a fundamental concept in corporate reporting of all kinds. A piece of information is considered material if it would influence someone’s decision.

Buyers’ lawyers increasingly are getting more successful in adding so-called 'materiality scrape' provisions to acquisition agreements. As seller’s counsel, this trend frustrates me. I find them ...

In the case of COVID-19 it is largely for the worst. With COVID-19 there is no debate about its materiality. The question is in what ways its impact is being felt and what can be done about it.