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Year-end toolkit: Materiality assessments
In this episode, we share key insights and reminders on navigating materiality judgments. We revisit the fundamentals of SAB 99, explore how to apply both quantitative and qualitative considerations, address identified errors, and more.
In this episode, we discuss:
3:53 – The framework for assessing materiality and errors in financial statements
8:51 – Addressing identified errors
15:01 – Reassessing materiality amid economic and other changes
19:48 – Trends in reporting errors, including cash flow statement impacts
23:09 – Fraud and illegal acts
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The skinny
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