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Електронний архів Житомирського державного технологічного університету

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Title ????? ??????? ? ?????? ?????? ?????????????? ?????????? ? ????????????? ?????
New approaches towards information materiality in accounting
 
Creator ????????, ?.?.
Karzaeva, N.N.
 
Subject ??????????????
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materiality
financial statements
misstatement
financial performance
calculation method
 
Description ? ?????? ??? ?????????? ???????????????? ????? ????? ? ????????
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?????? ???????? ????? ?????????? ?????????? ???????????? ???????????,
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???????????? ? ????????? ????? ??????? ??? ???????????.
A theoretically substantiated method of the calculation of the level of the materiality
factor, taking into account the interest of the persons making decision on the basis of
financial factors, formulas of the calculations of the crucial level of error, above which the
data of the accounting reporting cannot be adopted as reliable and appropriate
corrections must be introduced in accounting reporting. The materials on the order of
making corrections in accounting records and accounting reporting depending of the
relevance of an misstatement and the moment of its fixation are presented.
 
Date 2016-04-27T11:44:10Z
2016-04-27T11:44:10Z
2012
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/3140
 
Language ru
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(23)
 
Publisher ????