In this week's 'edie explains' we've brought together everything you need to know about materiality assessments and what they might mean for your business. In the simplest terms, ‘materiality’ refers ...

Over the past almost 15 years covered by the ABA studies, materiality scrapes have morphed from being a somewhat uncommon provision, seen in about 14% of transactions in 2005, to something ...

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 something ...

Materiality in the context of the federal securities laws has been a topic of repeated focus by the Securities and Exchange Commission (SEC) and the courts over the years (see here). That attention, ...

This year, companies that adhere to international standards for sustainability reporting are preparing for something new: transition to the G4 Guidelines published by the Global Reporting Initiative ...