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 ...

2024 is shaping up to be a landscape of unparalleled volatility in cybersecurity. With regulatory shifts, third-party service incidents, and looming economic uncertainties, the need for board ...

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 ...

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 ...