Staff Accounting Bulletin No. 99¶
U.S. Securities and Exchange Commission. (1999). Staff Accounting Bulletin No. 99: Materiality. U.S. Securities and Exchange Commission.
Cited by¶
1 citation across 1 artifact.
Each citation links to the sentence it supports in the citing article.
Mechanisms¶
- Executive-Summary Caveat Budget
- Its strength is guaranteeing that the decision-changing qualifier survives compression, aimed squarely at the reader who acts on the summary alone — it operationalizes materiality, the standard that information matters if omitting it could change a reasonable decision.
This sourceDefines information as material when its omission or misstatement probably would change or influence a reasonable person’s judgment.
- Its strength is guaranteeing that the decision-changing qualifier survives compression, aimed squarely at the reader who acts on the summary alone — it operationalizes materiality, the standard that information matters if omitting it could change a reasonable decision.
Verification¶
Does it exist? Not checked yet. This entry carries no identifier to resolve. It was extracted from the citation as written in the article, normalized, and deduplicated against the rest of the registry.
Does it back the claim? Not recorded. The single citation of this work carries no recorded support check.
Support is checked per citation rather than per work — the same source can be cited soundly in one article and wrongly in another. Per-citation recording began recently, so a citation with no recorded check is a gap in the record rather than evidence it went unchecked.
See how references were verified.
Registry ID ref:0d2d6f5aed66 · see in the full table