The new SEC materiality guidelines: When are the numbers important enough to matter?

Thomas R. Weirich; Robert W. Rouse

doi:10.1002/(SICI)1097-0053(200001/02)11:2<35::AID-JCAF8>3.0.CO;2-I

The new SEC materiality guidelines: When are the numbers important enough to matter?

Thomas R. Weirich, Robert W. Rouse

Accounting, School Of

Research output: Contribution to journal › Article › peer-review

3 Scopus citations

Abstract

Deciding what information is "material"—important enough to matter‒is critical for those preparing and auditing financial statements. After a long delay, the Securities & Exchange Commission (SEC) has issued new guidelines on the subject. The authors summarize them and discuss the best ways for readers to implement them.

Original language	English
Pages (from-to)	35-40
Number of pages	6
Journal	Journal of Corporate Accounting and Finance
Volume	11
Issue number	2
DOIs	https://doi.org/10.1002/(SICI)1097-0053(200001/02)11:2<35::AID-JCAF8>3.0.CO;2-I
State	Published - Jan 1 2000

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10.1002/(SICI)1097-0053(200001/02)11:2<35::AID-JCAF8>3.0.CO;2-I

Cite this

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The new SEC materiality guidelines: When are the numbers important enough to matter?

Abstract

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