EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING
Arguments and justification of obligatory development and statements in accounting policy of the organization for the purposes of accounting of level of materiality and its control indicators for accounting of events after reporting date have been presented. These events are implemented between the...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-02-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1935 |
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| _version_ | 1832541797474107392 |
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| author | I. V. Bardina |
| author_facet | I. V. Bardina |
| author_sort | I. V. Bardina |
| collection | DOAJ |
| description | Arguments and justification of obligatory development and statements in accounting policy of the organization for the purposes of accounting of level of materiality and its control indicators for accounting of events after reporting date have been presented. These events are implemented between the end of the reporting period and the date of signing of the financial statements for the reporting calendar year and can have a significant impact on the financial condition, financial results and monetary circulation of the organization. The influence of these events is uncertain and difficult to assess objectively. Especially this impact affects their materiality. |
| format | Article |
| id | doaj-art-e7d59e1dc3104a2bb97156c0cfc99dd5 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2020-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-e7d59e1dc3104a2bb97156c0cfc99dd52025-02-04T08:28:02ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-02-0111210210610.26425/1816-4277-2019-12-102-1061578EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTINGI. V. Bardina0State University of ManagementArguments and justification of obligatory development and statements in accounting policy of the organization for the purposes of accounting of level of materiality and its control indicators for accounting of events after reporting date have been presented. These events are implemented between the end of the reporting period and the date of signing of the financial statements for the reporting calendar year and can have a significant impact on the financial condition, financial results and monetary circulation of the organization. The influence of these events is uncertain and difficult to assess objectively. Especially this impact affects their materiality.https://vestnik.guu.ru/jour/article/view/1935event after the reporting datematerialitymateriality criteriakey materiality indicatorsaccounting risks |
| spellingShingle | I. V. Bardina EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING Вестник университета event after the reporting date materiality materiality criteria key materiality indicators accounting risks |
| title | EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING |
| title_full | EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING |
| title_fullStr | EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING |
| title_full_unstemmed | EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING |
| title_short | EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING |
| title_sort | events after the reporting date benchmarks materiality for accounting |
| topic | event after the reporting date materiality materiality criteria key materiality indicators accounting risks |
| url | https://vestnik.guu.ru/jour/article/view/1935 |
| work_keys_str_mv | AT ivbardina eventsafterthereportingdatebenchmarksmaterialityforaccounting |