Thinking Allowed — New publication series

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16 Sep, 2015

Deloitte has launched a new publication that focuses on financial reporting matters. 'Thinking Allowed' will be a regular series that provides insights into everyday matters that affect those preparing general purpose financial reports as well as commenting on broader financial reporting issues. The series editor is Alan Teixeira, the recently appointed Global Director of IFRS Research of Deloitte and former Senior Technical Director of the IASB.

The first paper in this series focuses on materiality. Those responsible for preparing, or approving for release, a general purpose financial report need to make judgements about what information to include in the report and how to present it. This publication is designed to help those with this responsibility think about matters such as:

  • how to identify who the primary users of your report are;
  • how to identify what information those users want, or expect to be, included in the report;
  • what factors should be considered in deciding whether information material, including what qualitative factors can make small amounts material;
  • how to reduce the amount of immaterial information in your report, ensuring that material information is not obscured.

This publication is particularly relevant to directors, CEOs and CFOs. Please click to download the first issue of Thinking Allowed.

Robert Bruce, our resident, regular columnist, reports on the new publication series in his column Materiality and judgement are the route to financial reporting clarity.

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