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Bridge over ocean
21 January 2016 Comment Letter

CFA Institute Comment Letter on Conceptual Framework for Financial Reporting – Chapter 3: Qualitative Characteristics of Useful Financial Information

  1. Sandra J. Peters, CPA, CFA
  2. Mohini Singh, ACA
  3. Ashwinpaul C. Sondhi, PhD

This comment letter explains the Conceptual Framework’s definition and purpose of materiality. CFA Institute recommends changing the definition of materiality within Conceptual Framework and explains why it is necessary to make such a change.

This comment letter explains the Conceptual Framework’s definition and purpose of materiality. CFA Institute recommends changing the definition of materiality within Conceptual Framework and explains why it is necessary to make such a change.

View Comment Letter
Publisher Information
CFA Institute