Features - The CPA Journal Millennium Series - Probability and Materiality - The relationship between probability and materiality is described so imprecisely in U.S. and international standards that applying a consistent treatment is virtually impossible. The authors propose building a likelihood dimension into accounting guidance that can form a basis for international convergence.
|Year of Publication:||
|Contributors:||Price, Reneé; Wallace, Wanda A.|
|Type of Publication:||Article|
|Title record from database:|| OLC-SSG Economic Sciences|
|Availability:||More access options|
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