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Thinking Allowed — Materiality

Published on: Sep 16, 2015

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. In simple terms, what information is material? If you have this responsibility, this Deloitte publication is designed to help you 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 is 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.


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