The concept of materiality (indicate all correct answers):a. Requires that financial statements be accurate to thenearest dollar, but need not show cents.b. Is based upon what users of financial statements arethought to consider important.c. Permits accountants to ignore generally acceptedaccounting principles in certain situations. d. Permits accountants to use the easiest and most conve-nient means of accounting for events that are immaterial.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The concept of materiality (indicate all correct answers):
a. Requires that financial statements be accurate to the
nearest dollar, but need not show cents.
b. Is based upon what users of financial statements are
thought to consider important.
c. Permits accountants to ignore generally accepted
accounting principles in certain situations.

d. Permits accountants to use the easiest and most conve-
nient means of accounting for events that are immaterial.

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