Sputtr.com | Alternative Search Engine

Materiality

SAB 99: The SEC Defines "Materiality"

SAB 99's importance extends beyond the realm of financial statements and could be applicable to all "materiality" determinations. NUMB ER F ROM THE L ATHAM & W ATKINS C ORPORATE D EPARTMENT B ULLETIN N O .

ACCOUNTING STANDARD

When applied or operative, this Standard supersedes: (a) AASB 1031 Materiality as notified in the Commonwealth of Australia Gazette No S 357, 22 September 1995; and (b) AAS 5 Materiality as issued in September 1995.

INFORMATION FOR OBSERVERS

understandability and materiality (Agenda Paper 7B) _____ INTRODUCTION 1. This paper considers two follow-up items from June — definitions of understandability and

MONUMENTS, MATERIALITY, AND MEANING IN THE CLASSICAL ...

MONUMENTS, MATERIALITY, AND MEANING IN THE CLASSICAL ARCHAEOLOGY OF ANATOLIA by Daniel David Shoup A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy (Classical Art and Archaeology) in The University of Michigan 2008 Doctoral Committee ...

Module 4: Planning, materiality, and risk

Module 4: Planning, materiality, and risk Generally accepted auditing standards require that an audit be properly planned, among other things. In this module, you learn about the importance of obtaining sufficient understanding of the client's business and identifying risk areas based on that ...

Materiality for audit of Separate financial StateMentS of ...

2 ICPAS QuAlIty ASSurAnCe 2010 PrAC tICAl GuId AnCe IntroductIon 1. In designing the audit plan, Singapore Standard on Auditing (SSA) 320 "Audit materiality" provides that an auditor establishes an acceptable materiality level so as to detect quantitatively material misstatements and to evaluate ...

Revisiting Materiality

By Kenneth A. AdAms T HE WORD "material" crops up in many different legal contexts. As regards contract drafting, what has garnered most attention is the role of materiality in mergers-and-acquisitions transactions.

Subject: Determining Materiality for Financial Statements ...

State of North Carolina Department of State Treasurer State and Local Government Finance Division and the Local Government Commission RICHARD H. MOORE TREASURER Memorandum #977 September 25, 2002 To: Finance Officers of Counties, Municipalities, Boards of Education, Public Authorities, and ...

Materiality Matters (But Does Immateriality, After SAB 99?)

1 Materiality Matters (But Does Immateriality, After SAB 99?) Daniel V. Dooley* Staff Accounting Bulletin No. 99 - Materiality On August 12, 1999 the Securities and Exchange Commission ("SEC") released and published Staff Accounting Bulletin ("SAB") No. 99 - Materiality. 1 According to the ...

RESTATEMENTS AND MATERIALITY

* Grace Lamont and Steven Skalak are Partners in the Firm of PricewaterhouseCoopers RESTATEMENTS AND MATERIALITY Grace Lamont and Steven Skalak* Restatements Overview Recently, restatements have become a hot issue of interest and discussion.