the fundamental principles for preparing financial statements stated in IAS No.1中有一点是关于Materiality,不太会理解这个materiality,解释是说 the financial statements should be free of misstatements or omissions that could influence the decisions of users of financial statements.
请大家指点一下，这里是不是指制备财务报告时应避免错误和遗漏，是指完整性还是准确性？
关于准则这个reading实在看的很头疼 | 
发表于 2010-2-3 22:56
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