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 concept of materiality is a bedrock feature of American securities law and regulation. It informs the way investors think, talk and transact, the way lawyers advise their clients, and the way ...

The definition of a business-critical risk or opportunity is changing, as corporate leaders grapple with a flow of disruptions - geopolitical, economic, supply chain, social, and public health. What ...

Source: Morningstar Direct. Data as of March 2025. “These different objectives really kind of crash into each other,” says Lisa Cooper, founder and CEO of Figure 8 Investment Strategies, a financial ...

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.

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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The days of the aspirational, marketing-driven corporate sustainability report are dead. In their place, consumers, investors, and regulators now expect companies to have some serious and verifiable ...