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Bus/Financial - Business/Commerce (general) | | English term or phrase: materiality thresholds | Документ "Process Risk Self Assessment (PRSA)
Guidance
Deficiency Evaluation Committee
The Deficiency Evaluation Committee (“DEC”) is responsible for evaluating issues that may impact the Company‟s financial statements or disclosures, including compliance with SOX. The DEC establishes **materiality thresholds used for evaluating financial reporting control deficiencies and reviews all deficiencies that exceed those thresholds.
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|  Nadezhda WenzelKudoZ activityQuestions: 3095 ( 16 open) ( 34 without valid answers) ( 147 closed without grading) Answers: 298
Russian Federation
| | Local time: 19:50
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| | Russian translation:пороговые значения существенности | Explanation:
В учете присутствует понятие "существенности", которое предполагает, что в учете должны отражаться только значимые для интерпретации отчетности факты - если информация не является существенной, то ее наличие или отсутствие не будет критичным для принятия или изменения тех или иных решений.
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| Selected response from:
 Svetlana Abramova
Local time: 21:50
| Grading comment Большое спасибо.
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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8 mins confidence: 
8 mins confidence:  peer agreement (net): +1
9 mins confidence: peer agreement (net): +2 пороги материальности
Explanation:
forum.cima.ru/archive/index.php/t-2054.htmlIm порог материальности, ниже которого не признаются активы в качестве основных средств, и списывать на расходы основные средства
| Ellen Kraus
Local time: 19:50
Specializes in field
Native speaker of:  German
PRO pts in category: 16
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