10 November 2011: ESMA Consultation Paper on materiality

Posted by on 10 November, 2011
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The European Securities and Markets Authority (ESMA) has published a consultation paper entitled ‘Considerations of
materiality in financial reporting’ on the apparent differing views regarding the practical
application of the concept of materiality amongst preparers, auditors, possibly
users of the financial reports and, in some instances, accounting enforcers.

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