By: Isobel Hoyle, Alex Kay, Gareth Sykes
The FRC discusses the importance of materiality when preparing an annual report and outlines a six-step process to help issuers decide what meets the test.


Alex Kay is a Correspondent I at various prominent outlets, including Forbes and BBC News. He specializes in covering competitive sports and the intersection of sports business with finance and financial technology, focusing on both team and individual sports. His work has been featured in notable publications such as Bleacher Report, Yahoo Sports Canada, and JD Supra.
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Alex's articles are heavily focused on the NFL, with an emphasis on fantasy football, trades, coaching changes, and injury updates. To effectively reach out to Alex Kay, consider providing insights related to potential NFL player trades, waiver wire recommendations for fantasy football leagues, analysis of coaching changes or their impact on teams' performances.
Given his coverage attributes that show investment analysis as a significant aspect of his work, he may be interested in receiving pitches related to the financial aspects of sports industry developments such as trade impacts or team performance and its relationship with investments.
It is clear that Alex focuses entirely on sports-related topics within the context of American Football (NFL), thus pitches should cater specifically to this area.
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