AAS 5

0-9 . A . B . C . D . E . F . G . H . I . J . K . L . M . N . O . P . Q . R . S . T . U . V . W . X . Y . Z . А-Я

AAS 5 is the Australian Accounting Standard pertaining to the "Materiality".

The purpose of the Standard is to:

define materiality; and
explain the role of materiality in making judgements in the preparation and presentation of the financial reports; and
require the standards specified in other Australian Accounting Standards to be applied where information