IFRS Foundation publishes summary of national accounting standard-setters’ research on materiality judgement guidance

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The IFRS Foundation has today published a summary of evidence gathered by national standards-setters on the effects of guidance on materiality judgements in IFRS Accounting Standards and other materials.

A company must judge whether information is material—that is information could be reasonably expected to influence an investor’s decisions—when determining recognition, measurement, presentation and disclosure in its financial statements. Judgements about materiality are essential to the application of IFRS Accounting Standards.

In 2017 and 2018 the IASB clarified its definition of material and published guidance and a series of case studies to make it easier for companies to make materiality judgements. The research national standard-setters carried out responds to the IASB’s April 2022 call for research to assess the effect of these initiatives on investors, companies, auditors and regulators.