{"id":827,"date":"2011-11-10T12:40:00","date_gmt":"2011-11-10T12:40:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=d2d9d80031292c30abcdd103e4a2589a"},"modified":"2012-02-16T00:05:49","modified_gmt":"2012-02-16T00:05:49","slug":"10-november-2011-esma-consultation-paper-on-materiality","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=827","title":{"rendered":"10 November 2011: ESMA Consultation Paper on materiality"},"content":{"rendered":"<p>The European Securities and Markets Authority (ESMA) has published a consultation paper entitled &#8216;Considerations of<br \/>\n\tmateriality in financial reporting&#8217; on the apparent differing views regarding the practical<br \/>\n\tapplication of the concept of materiality amongst preparers, auditors, possibly<br \/>\n\tusers of the financial reports and, in some instances, accounting enforcers.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The European Securities and Markets Authority (ESMA) has published a consultation paper entitled &#8216;Considerations of<br \/>\n\tmateriality in financial reporting&#8217; on the apparent differing views regarding the practical<br \/>\n\tapplication of the concept of materialit&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/827"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=827"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/827\/revisions"}],"predecessor-version":[{"id":1550,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/827\/revisions\/1550"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}