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

Thomas R. Weirich, Robert W. Rouse

Research output: Contribution to journalArticlepeer-review

2 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 languageEnglish
Pages (from-to)35-40
Number of pages6
JournalJournal of Corporate Accounting and Finance
Volume11
Issue number2
DOIs
StatePublished - Jan 1 2000

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