Materialidade do Fasb

A proposta de mudança na materialidade, pelo Fasb, é objeto de consideração do NY Times (FASB Proposes to Curb What Companies Must Disclose):

But now, accounting standard-setters have proposed a new meaning for material information, one that some investors say will give far more discretion to companies in deciding what to disclose in their financial statements. The trouble with more discretion, the critics say, is that it usually means less information.

Com a proposta, o FASB pretende alinhar com a Suprema Corte e a SEC. O problema é que na prática:

In practice, investors say, that change will not only set too high a bar for what is material information, it will also effectively outsource to lawyers what is better left to auditors: disclosure decisions on accounting matters.