THE CONCEPT OF MATERIALITY FOR THE PREPARATION OF FINANCIAL STATEMENTS UNDER IFRS

Authors

  • Jozefina Beke-Trivunac ALFA BK Univerzitet

DOI:

https://doi.org/10.5937/Rev2193095B

References

IASB (2010) - Konceptualni okvir za finansijsko izveštavanje (Prevod Conceptual Framework for Financial Reporting iz 2010. godine na srpski jezik), dostupno na: Решење о утврђивању превода Међународних стандарда финансијског извештавања (МСФИ) број: 401-00-4980/2019-16 од 21. новембра 2019. године (“Службени гласник РС”, бр. 92/2019) - Ministarstvo Finansija (mfn.gov.rs) 1

IASB (2017) IFRS® - Practice Statement 2, dostupno na: IFRS – Making Materiality Judgements 3

IASB (2018) Conceptual Framework for Financial Reporting, dostupno na: https://www.ifrs.org/projects/2018/conceptual-framework/2

IASB (2018) ¬ Definition of Material Amendments to IAS 1 and IAS 8, dostupno na: IFRS - IASB clarifies its definition of ‘material’

Revizor

Downloads

Published

2022-02-27

How to Cite

Beke-Trivunac, J. . (2022). THE CONCEPT OF MATERIALITY FOR THE PREPARATION OF FINANCIAL STATEMENTS UNDER IFRS . REVIZOR * Journal of Organizational Management, Finance and Auditing, 24(93), 95–97. https://doi.org/10.5937/Rev2193095B

Issue

Vol. 24 No. 93 (2021): Auditor

Section

Review article

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