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Comment: Conceptual framework for financial reporting: Chapter 3: Qualitative characteristics of useful financial information

Grant Thornton LLP comments on Proposed Amendments to Statement of Financial Accounting Concepts No. 8, Conceptual Framework for Financial Reporting: Chapter 3: Qualitative Characteristics of Useful Financial Information. We support the board’s effort to ensure that the materiality concepts discussed in Concepts Statement 8 are consistent with the principle that is applied in practice.

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