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- W4236670403 abstract "Accounting Standards Codification Topic 105 establishes the FASB Accounting Standards CodificationTM (the Codification) as the source of authoritative generally accepted accounting principles (GAAP). There are two broad categories of accounting principles—recognition and disclosure. Materiality has great significance in understanding, researching, and implementing GAAP and affects the entire scope of financial reporting. Materiality as a criterion has both quantitative and qualitative aspects, and items should not be deemed immaterial unless all potentially applicable quantitative and qualitative aspects are given full consideration and found not relevant. Although materiality judgments have traditionally been primarily based on quantitative assessments, the nature of a transaction or event can affect a determination of whether that transaction or event is material." @default.
- W4236670403 created "2022-05-12" @default.
- W4236670403 date "2020-10-20" @default.
- W4236670403 modified "2023-09-23" @default.
- W4236670403 title "ASC 105 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES" @default.
- W4236670403 doi "https://doi.org/10.1002/9781119541882.ch1" @default.
- W4236670403 hasPublicationYear "2020" @default.
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