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Електронний архів Житомирського державного технологічного університету
Переглянути архів ІнформаціяПоле | Співвідношення | |
Title |
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New approaches towards information materiality in accounting |
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Creator |
????????, ?.?.
Karzaeva, N.N. |
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Subject |
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????????????? ?????????? ?????? ?????????? ????????? ????? ??????? materiality financial statements misstatement financial performance calculation method |
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Description |
? ?????? ??? ?????????? ???????????????? ????? ????? ? ???????? ??????????? ?????? ?????????????? ?????????????? ????? ??????? ? ?????? ?????? ??????????????, ??? ??? ??????? ?????????????? ?????, ? ????????? ??????????? ???????????? ????? ???????? ???? ??????, ??? ? ???????????? ????????????? ??????????. ????????? ????? ??????? ?????? ??????????????, ? ?????? ???????? ????? ?????????? ?????????? ???????????? ???????????, ????????? ????????? ???????? ????????????? ?????????? ? ??????? ????, ??? ???????????? ? ????????? ????? ??????? ??? ???????????. 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. |
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Date |
2016-04-27T11:44:10Z
2016-04-27T11:44:10Z 2012 |
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Type |
Article
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Identifier |
http://eztuir.ztu.edu.ua/123456789/3140
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Language |
ru
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Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(23)
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Publisher |
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