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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Autor principal:	I. V. Bardina
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	event after the reporting date materiality materiality criteria key materiality indicators accounting risks Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/e7d59e1dc3104a2bb97156c0cfc99dd5
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spelling	oai:doaj.org-article:e7d59e1dc3104a2bb97156c0cfc99dd52021-12-03T07:43:31ZEVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING1816-42772686-841510.26425/1816-4277-2019-12-102-106https://doaj.org/article/e7d59e1dc3104a2bb97156c0cfc99dd52020-02-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1935https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415Arguments 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.I. V. BardinaPublishing House of the State University of Managementarticleevent after the reporting datematerialitymateriality criteriakey materiality indicatorsaccounting risksSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 1, Iss 12, Pp 102-106 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	event after the reporting date materiality materiality criteria key materiality indicators accounting risks Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	event after the reporting date materiality materiality criteria key materiality indicators accounting risks Sociology (General) HM401-1281 Economics as a science HB71-74 I. V. Bardina EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING
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
author	I. V. Bardina
author_facet	I. V. Bardina
author_sort	I. V. Bardina
title	EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING
title_short	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_sort	events after the reporting date: benchmarks materiality for accounting
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/e7d59e1dc3104a2bb97156c0cfc99dd5
work_keys_str_mv	AT ivbardina eventsafterthereportingdatebenchmarksmaterialityforaccounting
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EVENTS AFTER THE REPORTING DATE: BENCHMARKS MATERIALITY FOR ACCOUNTING

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