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Responses to ESMA materiality consultation paper

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05 Apr 2012

The European Securities and Markets Authority (ESMA) has posted all responses received during the comment period for consultation paper Considerations of materiality in financial reporting.

The consultation paper was designed to gather feedback from interested parties regarding various aspects of materiality. The goal is to create a common application of materiality in financial reporting.

Click for list of responses to ESMA.

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.