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ESMA extends comment deadline on materiality consultation paper

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16 Feb 2012

The European Securities and Markets Authority (ESMA) has extended the comment period to consultation paper Considerations of materiality in financial reporting.

ESMA had published the paper in November 2011, for comments from interested parties regarding their understanding of various aspects of materiality so an uniform application of this concept can be formulated. Comments deadline is now extended to 30 March 2012.

The European Financial Reporting Advisory Group (EFRAG) has, accordingly, extended the comment period on its draft consultation paper to 16 March 2012.

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