Mumbai, Sep 12 (PTI) Market regulator Sebi on Friday decided to introduce a threshold-based framework to determine the materiality of related party transactions (RPTs), based on the annual ...
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 ...
THE SARBANES-OXLEY REQUIREMENT FOR COMPANIES to develop key control processes has brought new attention to the well-known concept of materiality. CPAs need to be able to identify key control ...
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.