THE CRITERIA OF MATERIALITY IN ACCOUNTING
Journal: AUDITOR
Volume 1 № 1
, 2015
Rubrics: ACCOUNTING AND REPORTING
Authors:
Type:
Article
Pages:
from 71
to 76
Status:
Published
Received:
18.08.2015
Accepted:
18.08.2015
Published:
18.08.2015
Language:
Russian
Keywords:
materiality in accounting, criteria of materiality, attribute, demands, accounting policies
Abstract (English):
The necessity of determining the combination of criteria, not only the materiality of information, for the accounting of the individual facts of economic life and disclosures in the financial statements is proved in the article. Some possible ways of accounting policies for the recognition of the significant information provided
The necessity of determining the combination of criteria, not only the materiality of information, for the accounting of the individual facts of economic life and disclosures in the financial statements is proved in the article. Some possible ways of accounting policies for the recognition of the significant information provided
Keywords:
materiality in accounting, criteria of materiality, attribute, demands, accounting policies
materiality in accounting, criteria of materiality, attribute, demands, accounting policies
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2. Skorodumov V.A. Kak pravil´no otsenit´ priemlemyy uroven´ sushchestvennosti / V. Skorodumov. Auditorskie vedomosti. - 2014. - № 6.
3. Sokolov V.Ya. Sushchestvennost´ v audite / V. Sokolov. Auditorskie vedomosti. - 2014. - № 6.
4. Starovoytova E.V. Ispravlenie oshibok kak instrument obespecheniya sopostavimosti bukhgalterskoy otchetnosti / E. Starovoytova. Auditorskie vedomosti. - 2014. - № 2.
