Material by nature

If you want a list I suggest you add to your list whenever you see another example in an answer. You will not be examined on rote learning - every exam question is unique and it it important that you can identify whether something is material by nature in a given scenario. If you understand why the examples you have given are material by nature you should appreciate that, for example, that a listed company's omission of the disclosure of earnings per share would be another example.

1) Could u plz explain the reason in more details. I am not sure about it 2) Regarding directors I think any transaction related to the directors is material by nature because they are in a position which can easily influence the financial statement. 3) Regarding omission of discloure of eps what is the reason?

What does 1) refer to? 2 - NO - it's because if something is required to be disclosed (e.g. in accordance with company legislation) it has to be disclosed accurately. 3 - A listed entity must disclose basic and diluted EPS - the monetary amounts of these will be very small ("immaterial") but material "by nature" because the financial statements cannot show a true and fair view/be properly prepared in accordance with IFRS, if IFRS requirements have been disregarded.