February 2007
Intermediate to advanced
288 pages
6h 32m
English
book
Crash Course in Accounting and Financial Statement Analysis, Second Edition
by Matan Feldman, Arkady Libman
Content preview from Crash Course in Accounting and Financial Statement Analysis, Second Edition
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Constraint 2: Materiality
Inclusion and disclosure of financial transactions in financial statements hinge on their size and effect on the company performing them. Note that materiality varies across different entities; a material transaction (taking out a $1,000 loan) for a local lemonade stand is likely immaterial for General Electric, whose financial information is reported in billions of dollars.
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.