Disclosures of materiality: the practice of Malaysian companies
The reporting of information in the financial statements is pervasively based on the materiality concept. For the purpose of disclosing financial information, auditors use their professional judgments in deciding the appropriate materiality thresholds. There is evidence of a lack of consensus in dis...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
1998
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| Online Access: | http://journalarticle.ukm.my/7980/1/822-1568-1-SM.pdf |