The Principle of Materiality and Its Practical Implementation in the Integrated Reporting of Corporate Enterprises
The materiality principle of materiality is central to the integrated reporting system of corporate enterprises, because, international practices confirm that to be informative, reports have to contain essential information defined by stakeholders and by company itself for taking effective managemen...
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| Format: | Article |
| Language: | Ukrainian |
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National Academy of Statistics, Accounting and Audit
2018-07-01
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| Series: | Naukovij Vìsnik Nacìonalʹnoï Akademìï Statistiki, Oblìku ta Auditu |
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| Online Access: | https://nasoa-journal.com.ua/index.php/journal/article/view/144 |