Agreement of Accounting Policies for Application in the 2023/24 Financial StatementsFebruary 19th, 2024
FiledFebruary 19th, 2024Omissions or misstatements of items are material if they could, individually or collectively, influence the decisions or assessments of users made on the basis of the financial statements. Materiality depends on the nature or size of the omission or misstatement judged in the surrounding circumstances. The nature or size of the item, or a combination of both, could be the determining factor.