{"id":1594,"date":"2021-11-18T12:53:09","date_gmt":"2021-11-18T11:53:09","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/blog\/blog\/icas-open-call-research-materiality-financial-statements-and-beyond\/"},"modified":"2021-11-18T12:53:09","modified_gmt":"2021-11-18T11:53:09","slug":"icas-open-call-research-materiality-financial-statements-and-beyond","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/arc\/blog\/2021\/11\/18\/icas-open-call-research-materiality-financial-statements-and-beyond\/","title":{"rendered":"ICAS open call for research on Materiality &#8211; Financial Statements and Beyond"},"content":{"rendered":"<p>ICAS issued, on 5 November, an open call for research on <strong>Materiality &#8211; Financial Statements and Beyond.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Materiality has become a much more complex issue with new definitions and categories emerging; for example, double materiality and nested materiality, to name a few. There is currently some debate within the European Union (EU) and the International Financial Reporting Standards (IFRS) Foundation around whether the single materiality concept, which considers the impact <em>on<\/em> an organisation, or the double materiality concept, which also considers the impact <em>of<\/em> an organisation, should be applied to sustainability reporting.<\/p>\n<p>&nbsp;<\/p>\n<p>Research proposals are invited to consider relevant issues and understand more about the process and determination of materiality from a preparer&rsquo;s perspective, as well as the information perception from users and other stakeholders.<\/p>\n<p>Funding up to &pound;15,000 is available per research project, and applications are welcomed from researchers and institutions anywhere in the world.<\/p>\n<p>&nbsp;<\/p>\n<p>Full details regarding this funding opportunity, including examples of research questions which are of interest to ICAS and the application process, are available <a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.icas.com%2Fthought-leadership%2Fresearch%2FResearch-at-ICAS%2Fresearch-funding-opportunity-materiality-financial-statements-and-beyond&amp;data=04%7C01%7CAna.Marques%40uea.ac.uk%7C936b0ca855c24cca971d08d9aa887701%7Cc65f8795ba3d43518a070865e5d8f090%7C0%7C0%7C637728325355064086%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&amp;sdata=Cm16WFk6pLjUlGQNAH21mT8xim2A1TMZM3VFFPKrGUI%3D&amp;reserved=0\">here<\/a> at icas.com. &nbsp;The deadline for research applications is&nbsp;5pm on <strong>17 January 2022<\/strong>.&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ICAS issued, on 5 November, an open call for research on Materiality &#8211; Financial Statements and Beyond. &nbsp; Materiality has become a much more complex issue with new definitions and categories emerging; for example, double materiality and nested materiality, to name a few. There is currently some debate within the European Union (EU) and the [&hellip;]<\/p>\n","protected":false},"author":61,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ICAS open call for research on Materiality - Financial Statements and Beyond - ARC<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ICAS open call for research on Materiality - Financial Statements and Beyond - ARC\" \/>\n<meta property=\"og:description\" content=\"ICAS issued, on 5 November, an open call for research on Materiality &#8211; Financial Statements and Beyond. &nbsp; Materiality has become a much more complex issue with new definitions and categories emerging; for example, double materiality and nested materiality, to name a few. 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