New research on materiality

  • AASB (Australian Accounting Standards Board) (lt blue) Image
  • FRC (United Kingdom Financial Reporting Council) Image

02 Nov 2023

The Australian Accounting Standards Board (AASB) and the UK Financial Reporting Council (FRC) have published research reports on the topic of materiality.

The AASB' research is a response to the IASB's April 2022 call for research on materiality, urging a collaborative approach between academics and standard-setters:

The FRC's research looks at how companies can improve their corporate reporting by taking a more focused, strategic approach to assessing materiality. Please click to access Materiality in practice: applying a materiality mindset on the FRC website.

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