materiality concept


materiality concept
 концепция существенности (значимости учетной информации); факт или событие является существенным, если оказывает влияние на решение пользователя финансовой отчетностью; обычно рассчитывается в процентном отношении к определенной базе, например, сумме итога всех активов или величине прибыли; все, что является существенным, должно быть показано либо в самих финансовых отчетах, либо в примечаниях к ним.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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