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

Tuesday, October 31, 2023

The AASB Research Centre published a Joint AASB and Malaysian Accounting Standards Board (MASB) 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.

It provides the following recommendations:

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