AAS 5

AAS 5 is the Accounting Standard pertaining to "Materiality".

The purpose of the Standard is to:
(a) define materiality; and
(b) explain the role of materiality in making judgements in the preparation and presentation of the financial reports; and
(c) require the standards specified in other Australian Accounting Standards to be applied where information

Related Pages

External Links & References

  1. AAS 5
  2. Google Search
Unless otherwise stated, the content of this page is licensed under Creative Commons Attribution-ShareAlike 3.0 License