THE CONCEPT OF MATERIALITY IN THE DIGITAL ECONOMY AND ITS IMPROVEMENT IN RELIANCE UPON THE INTERNATIONAL STANDARDS
Abstract
This article outlines the essence of the concept of materiality in the digital economy. Based on international practice, proposals and recommendations for its application in the accounting and auditing system of our country have been developed.
Keywords:
materiality (importance) special materiality general materiality performance materiality performance-specific materialityReferences
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