Applying Materiality Judgements

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Date
2023-11-10
DOI
10.2139/ssrn.4697553
Open Access Location
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4697553
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Abstract
This is a research report prepared for the New Zealand Accounting Standards Board (NZASB) of the External Reporting Board (XRB) on how the International Accounting Standards Board's (IASB's) requirements and guidance on materiality are applied to improve disclosures in general purpose financial statements.
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Keywords
IASB, Materiality, NZASB
Citation
Botica Redmayne N, Ehalaiye D, Ahmad F, Edeigba J, Laswad F. (2023). Applying Materiality Judgements. SSRN.
URI
https://mro.massey.ac.nz/handle/10179/69584
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