PROFESSIONAL JUDGEMENT OF AN ACCOUNTANT WHILE CHOOSING THE CRITERIA OF MATERIALITY
The development of the accounting system is accompanied by an increase in the number of situations, when the facts of economic activities are reflected depending on judgments, especially on the criteria of materiality.The article considers two groups of materiality criteria, which are the result of...
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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/80 |
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