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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
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The Concept of Materiality in Auditing and its Impact on Auditors Opinion [PDF]
مطالعات تجربی حسابداری مالی, 2003 Materiality is one of the comprehensive concepts in accounting and auditing which is used by one definition but different applications. Information is material if its omission or misstatement could influence or change the decisions or Judgments of a ...
Yahya Hassas Yeganeh, Hosseyn Kasyri
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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
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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
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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
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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
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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
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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
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Environmental Impacts of Renewable Insulation Materials [PDF]
Sustainability, 2021 According to the IEA Global Status Report for Buildings and Construction 2019, one of the main industry sectors causing environmental impacts is the construction sector. Hence, construction materials from renewable resources are expected to have a large potential to decrease these impacts.
Andreas Geß +3 more
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Materiality and civilization : things and society. [PDF]
, 2006 This paper argues that although classical sociology has largely overlooked the importance of social relations with the material world in shaping the form of society, Braudel's concept of ‘material civilization’ is a useful way to begin to understand the ...
Dant, Tim, Tim Dant
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