The Reserve Bank of India plans to introduce scale-based materiality thresholds for lenders, beyond which lending to their related parties will need approval of their Board or its Committee. The ...

Publicly traded companies have tangled with the question of when a cybersecurity incident should be disclosed to the public and investors. In a bid to add clarity to the topic, the U.S. Securities and ...

Markets regulator Sebi has introduced a threshold-based framework to determine the materiality of related party transactions (RPTs), based on the annual consolidated turnover of the listed entity.

Over the past almost 15 years covered by the ABA studies, materiality scrapes have morphed from being a somewhat uncommon provision, seen in about 14% of transactions in 2005, to something ...

New Delhi: Markets regulator Sebi has introduced a threshold-based framework to determine the materiality of related party transactions (RPTs), based on the annual consolidated turnover of the listed ...

Question: How should cybersecurity leaders navigate the US Security and Exchange Commission's (SEC) cybersecurity disclosure regulations regarding material cyber events and risks? Yakir Golan, CEO and ...

Auditor disclosures of client-specific quantitative materiality thresholds, which are required in the United Kingdom but not the United States, could be encouraging some businesses to massage their ...