The applied materiality for disclosure of information in the notes to the financial statements
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 large entities, in order to reduce to a minim...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Centro Universitário ENIAC
2017-12-01
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Series: | Revista Eniac Pesquisa |
Subjects: | |
Online Access: | https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/478 |