%0 Journal Article %T FAS 6/2020 «Fixed Assets»: the Principle of Rationality in Determining the Materiality Criteria %A Sitnikova, S.A. %A Sitnikova, V.A. %K FAS 6/2020 «Fixed Assets», fi xed assets, materiality criteria %J Auditor %D 2022 %N 8 %P 5 %I INFRA-M Academic Publishing LLC.