FASB
- Opinion
Empirically Analyzing the "Five Percent Rule of Materiality" in Financial Reporting Decisions
This study analyzes a sample of financial restatements from 2011 and 2012 as a way to assess a proposed “five…
- News
IASB and FASB issue converged standard on recognition of revenue from customer contracts
KARACHI (June 24, 2014) – The International Accounting Standards Board (IASB), which develops global accounting standards for accounting standards, and…
