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Article name & author
The impact of materiality: Accounting’s best kept secret, Asian Academy of Management Journal of Accounting and Finance, 1: 1-31
Author: Asian Academy of Management
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Research / Insights
- 2005
This paper is a review of the literature on materiality in accounting. It examines the context in which materiality is relevant, and the problems arising from applying the concept in practice.
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Keywords:
Materiality
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