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The accounting concept which states that expend... - WAEC Accounting 2014 Question

The accounting concept which states that expenditure involving insignificant amounts should be regarded as expenses and not assets is

A
business entity
B
materiality
C
dual aspect
D
realization
correct option: b

The materiality principle states that an accounting standard can be ignored if the net impact of doing so has such a small impact on the financial statements that a reader of the financial statements would not be misled.

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