см. Immateriality accounting is the application of the materiality concept. Immaterial information does not significantly affect the decisions of different users, such as banks, investors and owners. Accountants must use professional judgment to decide whether an amount is immaterial or not. There should be a materiality level defined for the financial records as a whole. Therefore, if the aggregate of misstatements found exceeds the overall materiality level, then the financial records are likely to be misleading.
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