The part includes a checklist of accounting pronouncements relating to specific materiality decisions. It also lists where, according to the IASB, each specific standard indicates the need for a specific attention of users to materiality.
Bellandi, F. (2017), "Where Standard Specifically Require Materiality Judgments", Materiality in Financial Reporting, Emerald Publishing Limited, pp. 325-346. https://doi.org/10.1108/978-1-78743-736-420171016Download as .RIS
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