MASB Research Report 2 / AASB Research Report 22 Making Materiality Judgements –Malaysian Preparers and Auditors’ Perspectives

The Malaysian Accounting Standards Board (MASB) published a Joint MASB and Australian Accounting Standards Board (AASB) research report about making materiality judgements.

The research was conducted by a team of Malaysian academics to assess the extent to which financial statement preparers and auditors understand and apply the concept of materiality, an example of regional cooperation to address a matter of international interest.

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