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The Materiality of LIFO Accounting Distortions on Liquidity Measurements
inventory valuation method LIFO IFRS accounting distortions liquidity measures
2010/10/18
With the pending US adoption of International Financial Reporting Standards (IFRS) and
the potential elimination of last-in-first-out (LIFO) as an accepted inventory valuation method, the use of LIFO...
Materiality Uncertainty and Earnings Misstatement
strategic audit materiality intentional overstatement system of internal contro
2014/5/27
The concept of materiality provides a basis for auditors to ignore small misstatements, but the definition of "small" in this context is ambiguous. The issue of "materiality-standard-setting" has been...