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Thuật ngữ IFRS: Material
Trọng yếu
TDC
Ngày gửi: 24/09/2019
Lượt xem: 591
Cập nhật: 06/02/2025
Material là gì?
Material (Trọng yếu) được định nghĩa như sau: Thông tin là trọng yếu nếu việc bỏ sót, sai sót hoặc che giấu thông tin đó có thể ảnh hưởng đáng kể đến quyết định của người sử dụng chính của báo cáo tài chính cho mục đích chung dựa trên thông tin tài chính của đơn vị báo cáo.
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