Materiality is a mindset that guides companies on what truly matters for resilience, credibility and long-term value ...

The Situation: The Supreme Court's ruling in Universal Health Services, Inc. v. U.S. ex rel. Escobar, 136 S. Ct. 1989 (2016), opened the door to more materiality defenses under the False Claims Act ...

Analysis 'Materiality' in America and Abroad In this edition of their Corporate Governance column, discuss a bedrock feature of American securities law and regulation—materiality. They write that the ...

The Federal Accounting Standards Advisory Board (FASAB) is asking for public comment on a proposal to clarify the implementation of materiality concepts in the issuance of federal financial statements ...

Escobar changed the landscape for evaluating the viability of claims made in FCA cases. Specifically addressing facts involving a catastrophic injury to a patient, the Court dispensed with the largely ...

The Financial Accounting Standards Board plans at its next public meeting to discuss its controversial proposal to alter the GAAP concept of materiality.