Factors Affecting Preparers’ and Auditors’ Judgements about Materiality and Conciseness in Integrated Reporting

M. Wee, A. Tarca, L. Krug, Walter Aerts, P. Pink, M. Tilling

    Research output: Book/ReportReportProfessional

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    Abstract

    This report provides timely evidence about emerging practice among corporate report preparers around the world in determining materiality and achieving conciseness. It investigates how corporate report preparers make decisions about what to report with reference to the International <IR> Framework, and examines to what extent this decision-making process is disclosed in corporate reports. It explores how the magnitude, likelihood and nature of items affect judgements about materiality
    Original languageEnglish
    Place of PublicationLondon
    PublisherACCA
    Number of pages68
    Publication statusPublished - Aug 2016

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    Factors Affecting Preparers’ and Auditors’ Judgements about Materiality and Conciseness in Integrated Reporting. / Wee, M.; Tarca, A.; Krug, L.; Aerts, Walter; Pink, P.; Tilling, M.

    London : ACCA, 2016. 68 p.

    Research output: Book/ReportReportProfessional

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    AB - This report provides timely evidence about emerging practice among corporate report preparers around the world in determining materiality and achieving conciseness. It investigates how corporate report preparers make decisions about what to report with reference to the International <IR> Framework, and examines to what extent this decision-making process is disclosed in corporate reports. It explores how the magnitude, likelihood and nature of items affect judgements about materiality

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