...In an effort to clarify the meaning of 'materiality' for disclosure purposes, the International Accounting Standards Board (IASB) issued amendments to its existing definition of materiality in late 2018. The amendments will be effective January 1, 2020, with early adoption permitted. In the March 2019 issue of IR leader, the Financial Reporting and IR column discusses the main concerns with the existing definition; how the new definition seeks to address these concerns; and how IR professionals can assess their disclosures to ensure that material information is communicated effectively with its key messages clearly conveyed to its primary users.
covers a broad range of tactical, financial, regulatory and accounting issues relevant to the practice of investor relations. Columns are written by senior IR practitioners, professionals recognized for their expertise and respected business executives. It is one of the many resources CIRI provides to its members. If you're a CIRI member and missed the March issue of IR leader
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