material

Defined in Article 2, Directive 2013/34/EU (IFRS)

Uses as of 06/08/2016

Definitions over time (2)

1. 05/01/2023 – today Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act

   For the purposes of this Directive, the following definitions shall apply:

   ‘material’ means the status of information where its omission or misstatement could reasonably be expected to influence decisions that users make on the basis of the financial statements of the undertaking. The materiality of individual items shall be assessed in the context of other similar items;

2. 05/12/2014 – 05/01/2023 applies on 06/08/2016 Article 2, Directive 2013/34/EU (IFRS) Scope: Whole act

   For the purposes of this Directive, the following definitions shall apply:

   ‘material’ means the status of information where its omission or misstatement could reasonably be expected to influence decisions that users make on the basis of the financial statements of the undertaking. The materiality of individual items shall be assessed in the context of other similar items.

Used in (14 places in 12 provisions on 06/08/2016)

Directive 2013/34/EU (IFRS) (14 in 12)

Recital 17 · Recital 44 · Article 2² · Article 17² · Article 19 · Article 27 · Article 34 · Article 36 · Article 41 · Annex III · Annex IV · Annex V