- This topic has 2 replies, 3 voices, and was last updated 6 years ago by
.
- Posts
Could I get a list of all the items that are material by nature(relevant to p7)? I know about related party and director emluments but a list would be better. A link would work as well. Thank you.
Samin, Nari – I don’t have a list of “material by nature” matters within companies’ annual reports – I’m not even sure that one exists
Whenever faced with an apparent misstatement within a company’s annual report that doesn’t relate to the recording of figures and notes within those reports, you should ask yourself “How important is this in the context of usefulness for a reader”
As you have said in your post related party disclosures and the detail of directors’ emoluments are material by nature and fit within my quasi-explanation above
Misleading and inconsistencies within other matters included within the company’s annual report would also tend to be material by nature but that’s a very general comment
However, though it may be general, it confirms again my quasi-definition
OK?
- The topic ‘Material by nature’ is closed to new replies.