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...

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Bibliographic Details
Main Authors: Paulo Bekmessian Pinheiro, Sérgio de Iudícibus, Bruno Meirelles Salotti, Napoleão Verardi Galegale
Format: Article
Language:English
Published: Centro Universitário ENIAC 2017-12-01
Series:Revista Eniac Pesquisa
Subjects:
Online Access:https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/478