JEL Classification: A10, M40, M41 DOI: https://doi.org/10.31521/modecon.V24(2020)-22 Peretiatko Yu., PhD (Economics), Associate Professor, Associate Professor of Department of Accounting, Taxation and Auditing, Chernihive Polytechnic National University, Chernihive, Ukraine. ORCID ID: 0000-0003-1559-3710 e-mail: yuliaperetiatko@gmail.com Observance of Materiality in Financial Statements: Theoretical and Practical Aspects Annotation. Introduction. Observance of materiality in financial reporting allows interestedRead more