According to SAB 99 qualitative factors should be considered on the basis of the aggregate items not only on the base of a single item. The SAB 99 states that: “The omission or misstatement of an item in a financial report is material if, in the light of surrounding circumstances, the ...
9 RegisterLog in Sign up with one click: Facebook Twitter Google Share on Facebook (redirected fromConcepts) Dictionary Medical Acronyms Encyclopedia Related to Concepts:dictionary,Accounting Concepts </>embed</> conceptualiza... abstraction
a例如,物料采购需要五个月。 For example, the material purchase needs for five months.[translate] acousins did not take them 表兄弟没有采取他们[translate] a其特点是时间短、销量大、季节性强 Its characteristic is the time short, the sales volume big, seasonal[translate] ...
aRESP. RESP.[translate] aMH Shutter valve 正在翻译,请等待...[translate] aThe conceptof material balance implies stability resulting from equal distribution of weight around a central axis conceptof物资余额暗示稳定起因于相等的重量分布在一个中央轴附近[translate]...
Related to Concepts:dictionary,Accounting Concepts concept 1.Philosophya general idea or notion that corresponds to some class of entities and that consists of the characteristic or essential features of the class 2.Philosophy a.the conjunction of all the characteristic features of something ...
Materiality is also linked closely to other accounting concepts and principles: Relevance:Material information influences the economic decisions of the users and is therefore relevant to their needs. Reliability:Omission or mistatement of an important piece of information impairs users’ ability to make ...
The materiality concept is a concept of accounting where the transaction or item that has a significant effect on the business’s financial position, i.e., having a major impact on the profitability and existence of the business, needs to be reported in thefinancial statementsof the business so...
会计科目的分类及概念classificationandconceptofaccountingitems 会计科目的分类及概念(Classification and concept of accounting items) Asset class: Enterprise funds and equipment, fixed assets, assets Past transactions, events, and resources owned or controlled by an enterprise. This resource is expected to ...
重要性原则,比如在审计中,只有material的事项才被考虑. Consistency Transactions and valuation methods are treated the same way from year to year,or period to period.Users of accounts can,therefore,make more meaningful comparisons of financial performance from year to year.Where accounting policies are...
重要性原则,比如在审计中,只有material的事项才被考虑.Consistency Transactions and valuation methods are treated the same way from year to year,or period to period.Users of accounts can,therefore,make more meaningful comparisons of financial performance from year to year.Where accounting policies are ...