TY JOUR TI FAS 6/2020 «Fixed Assets»: the Principle of Rationality in Determining the Materiality Criteria KW FAS 6/2020 «Fixed Assets» KW fi xed assets KW materiality criteria JO Auditor AU Sitnikova, S.A. AU Sitnikova, V.A. PY 2022 IS 8 PB INFRA-M Academic Publishing LLC.