This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Thinking Allowed — New publication series

  • Deloitte document (mid gray) Image

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.

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.