Codification page · 2015
Proposed Amendments to Statement of Financial Accounting Concepts No. 8—Conceptual Framework for Financial Reporting—Chapter 3: Qualitative Characteristics of Useful Financial Information
The amendments are being proposed to ensure that the materiality concepts discussed are consistent with the legal concept of materiality.
For more information, see the following:
Issued: September 24, 2015
Comments Due: December 8, 2015
Text as published in the FASB Accounting Standards Codification, Basic View.