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An insight into materiality in financial reporting. A comparison between Russian and the European oil and gas sector
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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.
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Materiality Russia Europe Auditing Auditor Accounting standards Oil and gas companies