Performance Materiality

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CA Mukesh Mishra

CA Mukesh Mishra (Querist)
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25 February 2011 Sir,

i want to know about "Performance Materiality"

Please Let me Know.

Thanks

PINKESH JAIN

PINKESH JAIN (Expert)
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25 February 2011 Performance materiality is a % of overall materiality after giving a haircut (generally haircut is between 25%-50% of Overall materiality). Performance materiality is used for individual Financial statement line item i.e.mistakes below the performance materiality can be ignored, where as overall materiality is considered for entity as a whole.

CA Deepak Bora

CA Deepak Bora (Expert)
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16 May 2020 Hi Mishraji, you can find the application of Performance materiality at
www.deepakbora.com along with videos and text. Once you go through it u will be able to understand the concept.
Please feel free to contact me if you have any questions via queries

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