• The viewpoint and purpose of your paper should be clearly established and sustained.
• Explain how "materiality" is defined in the conceptual framework.
• The concepts statements provide several examples in which specific quantitative materiality guidelines are provided to firms. Identify at least two of these examples. Do you think materiality guidelines should be quantified? Why or why not?
• The concepts statements discuss the concept of "articulation" between financial statement elements. Briefly summarize the meaning of this term and how it relates to an entity's financial statements and why you think this is important.

Please provide me two sources so I may utilize them in my paper.

• Provide a minimum of two (2) scholarly sources in support for your arguments.
• Provide your conclusion.