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Importance relative et regroupement

Materiality and aggregation

général - eur-lex.europa.eu

Importance relative et regroupement Chaque catégorie significative d’éléments similaires doit faire l’objet d’une présentation séparée dans les états financiers.

Materiality and aggregation: Each material class of similar items must be presented separately in financial statements.

général - CCMatrix (Wikipedia + CommonCrawl)

Publications scientifiques

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Studies on the materiality and aggregation, compensation and offsetting in financial statements...principles should be considered an essential element in the preparation and presentation of financial statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and offsetting....

libre circulation des capitaux - core.ac.uk - PDF: doaj.org

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Analysis and information of the relative principles in financial statements...principles should be considered an essential element in the preparation and presentation of financial statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and offsetting....

libre circulation des capitaux - core.ac.uk - PDF: core.ac.uk