Publicação
An insight into materiality in financial reporting. A comparison between Russian and the European oil and gas sector
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | pt_PT |
| dc.contributor.advisor | Ferreira, Leonor | |
| dc.contributor.author | Vdovin, Mark | |
| dc.date.accessioned | 2025-03-28T14:48:27Z | |
| dc.date.available | 2025-03-28T14:48:27Z | |
| dc.date.issued | 2024-10-11 | |
| dc.date.submitted | 2023-06 | |
| dc.description.abstract | This Work Project analyses the materiality in financial reporting of Oil and Gas companies from Europe and Russia. Based on legal documents and standards about materiality and audit performance in force in both regions, them being Russian Accounting Standards and International Financial Reporting Standards as well as International Audit Standards, and companies’ financial data, the research reveals significant differences in materiality reporting and discusses how they may affect the economy and international trade. Further to emphasizing the importance of harmonized reporting standards, this paper recommends the harmonized financial reporting in view of comparing the Oil and Gas trade between regions. | pt_PT |
| dc.identifier.tid | 203906268 | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10362/181601 | |
| dc.language.iso | eng | pt_PT |
| dc.relation | UID/ECO/00124/2013 | pt_PT |
| dc.subject | Materiality | pt_PT |
| dc.subject | Russia | pt_PT |
| dc.subject | Europe | pt_PT |
| dc.subject | Auditing | pt_PT |
| dc.subject | Auditor | pt_PT |
| dc.subject | Accounting standards | pt_PT |
| dc.subject | Oil and gas companies | pt_PT |
| dc.title | An insight into materiality in financial reporting. A comparison between Russian and the European oil and gas sector | pt_PT |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | masterThesis | pt_PT |
| thesis.degree.name | A Work Project, presented as part of the requirements for the Award of International Master’s in finance, from the Nova School of Business and Economics | pt_PT |