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Materiality concept

This query is : Resolved 
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(Querist)
14 March 2013 Sir, when should i show an item as a seperate ledger in our books of accounts?
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CA SURENDRA KUMAR RAKHECHA

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CA SURENDRA KUMAR RAKHECHA (Expert)
16 March 2013 When you think it is IMPORTANT to show it.
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( It does not mean that the amount should be big always ).
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Example : Insurance of an asset might not be so big in amount; but important in respect of its security.

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