Applying Materiality Judgements
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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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Botica Redmayne N, Ehalaiye D, Ahmad F, Edeigba J, Laswad F. (2023). Applying Materiality Judgements. SSRN.