Factors affecting preparers' and auditors' judgements about materiality and conciseness in Integrated Reporting
This report, jointly commissioned by the IIRC, the IAAER and ACCA explores the issues of materiality and conciseness in Integrated Reporting from the perspectives of corporate report preparers, company auditors and users of reports.
It investigates how corporate report preparers make decisions about what to report with reference to the International <IR> Framework, and examines to what extent this decision-making process is disclosed in corporate reports. It explores how the magnitude, likelihood and nature of items affect judgement about materiality.