期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2013
卷号：2
期号：4
页码：214-219
DOI：10.5923/j.ijfa.20130204.04
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The concept of materiality in the process of preparing the financial statement is essentially a matter of disclosure. In fact, financial statement should disclose only the information that are material, namely those that can impact on the decisions of users. However, how concretely to apply the concept of materiality is not generally prescribed by accounting standard setters. As a result, previous studies show that materiality judgements exhibit considerable diversity and remain primarily a matter of professional judgment. This study aims to explore how the concept of materiality has been interpreted and applied in practice by a sample of Italian companies, that adopt the Italian accounting standards, with respect to a set of information that should be disclosed in the financial statements only if they are judged material.
关键词：Materiality; Disclosure; Financial Statements; Italian Accounting Standards
