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Applying Materiality Judgements
, 2023 This is a research report prepared for the New Zealand Accounting Standards Board (NZASB) of the External Reporting Board (XRB) on how the International Accounting Standards Board's (IASB's) requirements and guidance on materiality are applied to improve
Ahmad F +4 more
core +1 more source
Complexity, 2021 The recovery after the unprecedented pandemic crisis that Europe has currently been facing is strengthening the strong dependence between social, economic, and environmental fields, maintaining green investments and innovation at the core of the European
Mirela Sichigea +4 more
doaj +1 more source
Materiality Level in the Audit of Financial Statements and Its Impact on the Auditor's Professional Judgment [PDF]
Облік і фінансиWhen developing a general audit strategy, the auditor determines the materiality of the financial statements as a whole. In addition, the auditor must determine the materiality of the results of the activity to assess the risks of material misstatement ...
Yuliia Ostapenko
doaj +1 more source
Non-financial Disclosure and Materiality: Exploring the Role of CFOs
, 2022 The attention to corporate sustainability has brought Non-Financial Disclosure (NFD) into widespread use. With the rise of NFD companies face the challenge of determining what information is material.
Ricci, Federica +10 more
core +2 more sources
Audit of Financial Reporting Documents: Analysis of Process of Determining Materiality
Buhalterinės Apskaitos Teorija ir Praktika, 2019 During audit of the financial statements of companies, the auditors use a certain level of materiality to determine both the scope of the procedures and the impact of errors on the representation of the true and fair view of the financial statements ...
Gerda Jurkonienė, Justina Stašaitytė
doaj +1 more source
The applied materiality for disclosure of information in the notes to the financial statements
Revista Eniac Pesquisa, 2017 This research investigated how the materiality concept may be applied to the information disclosed in the notes to the Financial Statements. The study justifies itself to provide basis for the calculation of materiality to be applied on small, medium and
Paulo Bekmessian Pinheiro +3 more
doaj +1 more source
Jurnal Akuntansi Indonesia, 2013 Audit of financial statements is the most recognized services than other services, also referred to as traditional services. This service is a service that is often used by parties outside the company to assess the company and make decisions relating to ...
Vinanda Nurul Annisa +1 more
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2017 Financial report as a medium of communication required by the parties outside the company to base decision-making. So that financial statements can be a tool that is reliable and relevant for making a decision, financial statements need to be audited ...
. Sofian, . Lindrawati
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EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING
Вестник университета, 2020 Arguments and justification of obligatory development and statements in accounting policy of the organization for the purposes of accounting of level of materiality and its control indicators for accounting of events after reporting date have been ...
I. V. Bardina
doaj +1 more source
The Materiality Challenge of ESG Ratings
Economics and Culture, 2022 Research purpose. The ESG literature supports a positive correlation between a firm’s ESG performance and its financial performance; however, the details of this relationship are ambiguous, which has led to conflicting results in the literature.
Williams Zach
doaj +1 more source