CONVENTION of MATERIALITY. Convention of full disclosure presents reliable information. Learn more.
Ho-hum. Convention is great help to investor and shareholder for making investment decisions. Convention of materiality states that items of small significance need not to be given strict theoretically correct treatment. Moreover, it is one of …


The materiality of a fact depends on its nature and the amount involved. There are many events in business which are insignificant in nature. Convention of Materiality.

convention definition: 1. a large formal meeting of people who do a particular job or have a similar interest, or a large…. Conventional is an adjective for things that are normal, ordinary, and following the accepted way. The convention of materiality states that, to make financial statements meaningful, only material fact.

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