Social Sciences, 2023 Decent Work is considered essential to the facilitation of a transition to greener, fairer, more prosperous, and more just societies. Decent Work represents a fundamental component of the Sustainable Development Goals (SDGs) and a crucial facet of ...
Agnieszka Dziewulska, Colin W. P. Lewis
doaj +1 more source
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 Effects of Materiality Threshold and Managers' Voluntary Incentives on Disclosure of Information in the Financial Statement of Companies Listed in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2012 In this research, mandatory and voluntary incentives of disclosure, in the financial statement as a whole, have been tested. A sample of 98 companies active in Tehran stock exchange (TSE) and audited by Iran Auditing Organization (IAO) selected to test ...
Abdollah khani +1 more
doaj +1 more source
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
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
Materials and society — impacts and responsibilities [PDF]
Metallurgical and Materials Transactions A, 1996 The needs of today`s advanced societies have moved well beyond the requirements for food and shelter, etc., and now are focused on such concerns as international peace and domestic security, affordable health care, the swift and secure transmission of information, the conservation of resources, and a clean environment. Progress in materials science and
openaire +1 more source
Management of threats to the financial stability of enterprises in interactive mode [PDF]
Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет, 2023 The article states that during the years of independence, the energy sector has gone through a thorny path of trial and error, since at the initial stages of its formation, Ukrainian energy enterprises did not have sufficient knowledge and practical ...
N. M. Levchenko, К. D. Pavlov
doaj +1 more source
Double Materiality in Sustainability Reporting: Revealing ESG-SDGs Connections for Businesses’ Awareness [PDF]
Amfiteatru EconomicThe aim of this research is to investigate the concept of double materiality embedded in sustainability reporting requirements that address both business and society perspectives.
Camelia Iuliana Lungu +4 more
doaj +1 more source
Determination of Materiality Disclosure in Sustainability Reports [PDF]
E3S Web of ConferencesThe concept of materiality is an important concept in accounting practice, particularly in measuring and reporting corporate sustainability performance.
Firnanda Anisa +3 more
doaj +1 more source
Navigating materiality in sustainability reporting: A scoping review of single and double materiality approaches [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The purpose of this analysis is to examine the theoretical foundations of materiality research within sustainability reporting, the current state of research and the legitimacy of different approaches, and to compare between different ...
Mohamed Anas Belidan, Halima Baghad
doaj +1 more source