Examlex
Which of the following data are not part of your general inspection?
Material
The quality of information that exists when the omission or misstatement of the information could influence the decision that users make.
Size
in a business or economic context typically relates to the scale or dimensions of a company or market, often measured by metrics such as revenues, employee count, or market share.
Nature
The fundamental qualities or characteristics of something, indicating its intrinsic properties or tendencies.
AASB 108/IAS 8
An international financial reporting standard that focuses on accounting policies, changes in accounting estimates, and errors.
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