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- W2341506585 abstract "TEHE current debate on the state of accounting theory and the practice which is a reflection of it, or the lack of it, is all too often conducted in terms of sweeping generalizations. In order to make further progress in accounting principles and their application, we must isolate from among the many problem areas revealed by practice those whose definition and resolution would make the greatest relative contribution to the furthering of better accounting. Recently concluded research clearly indicates that the concept of materiality is such a problem area." @default.
- W2341506585 created "2016-06-24" @default.
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- W2341506585 date "2016-01-01" @default.
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- W2341506585 title "The Concept of Materiality" @default.
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