Department of Trade and Industry (2003). The Operating and Financial Review Working Group on Materiality.

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form and materiality should govern the selection and application of accounting policies

b. Prudence, substance over form and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies

(ii) Prudence, substance over form, and materiality should govern the selection and application of accounting policies

Going concern, prudence, substance over form, materiality, consistency and accrual are fundamental accounting assumptions and policies

And there on the smaller scale, the scale of an earring or a ceramic pot or a musical instrument, was a materiality and a soulfulness.

Article 35(1) also provides that it is for each panel to determine the admissibility, relevance, materiality and weight of any documents and other evidence submitted .

These are limited in materiality to statement I, wherein doubtful accounts receivable are included in expenditures, whereas in previous years they were included in adjustments to prior year expenditures.

These are limited in materiality to Statement I, wherein doubtful accounts receivable are included in expenditures, whereas in previous years they were included in adjustments to prior year expenditures.

67. The conventional model routinely ignores environmental issues unless they have a financial impact of sufficient materiality to trigger the recognition and measurement criteria contained in most established GAAP frameworks.

In this context, the Board noted that paragraph 5 of the United Nations accounting standards requires that prudence, substance over form and materiality should govern the selection and application of accounting policies

In the projects we've been working on, these slick buildings, where they might be a fancy shape, but the materiality feels the same, is something that we've been trying to research really, and explore alternatives.

As regards determining the materiality of contributions received in advance for the purposes of deferral, UNODC is of the belief that this is a practical matter of fact and not the definition of some hard and fast rule.

58. The Division for Audit and Management Review should clearly document the criteria used to select subjects proposed for review the criteria should include materiality, known and potential risks and the timelines of the proposed audit (para. 14 (c)).

25. Although the dual reporting of contributions in kind partly as income and partly as a memorandum item corresponds with UNICEF regulations, there was the need to re examine the accounting treatment in view of the materiality of the resources involved.

In determining materiality, consideration would be given not only to the significance of the amount, but also to the significance of the nature of the item. The costs of providing the information should bear a reasonable relationship to the benefits derived therefrom.

But the materiality matters too, because in every society that anthropologists have looked at, material stuff operates as a kind of language a language of goods, a symbolic language that we use to tell each other stories stories, for example, about how important we are.

Where Claimants submitted a statement of claim meeting the Commission s requirements and the statement was supported by documentary or other evidence, the Panel was required, under article 35, paragraph 1, of the Rules, to determine the admissibility, relevance, materiality and weight of such evidence.