NEW DELHI: (Nov 22) 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 ...

Question: How should cybersecurity leaders navigate the US Security and Exchange Commission's (SEC) cybersecurity disclosure regulations regarding material cyber events and risks? Yakir Golan, CEO and ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

The Securities and Exchange Board of India (SEBI) on Monday proposed relaxations for related-party transactions (RPTs), including disclosure norms and a turnover-based framework to determine ...

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 ...

Determining overall group materiality and materiality levels for individual components is becoming more of a hot-button issue as the number and complexity of large and international group audits ...