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WAEC Accounting 2021 Objective — Question 2

Question 2 of 50 from the West African Examinations Council (WAEC) Accounting 2021 Objective paper, with the correct answer and a full explanation.

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In the preparation of financial statements, full disclosure of minor events are ignored in line with

  • A. accrual concept
  • B. money measurement concept
  • C. business entity concept
  • D. materiality conceptCorrect

Explanation

The materiality concept states that only items of material value should be recorded; the amount considered material can vary from one organization to another.

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