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| ''Risk management - financial reporting.''
| | == Summary == |
| | | Importing files from local file repository |
| Immaterial risks are ones that do not require active risk management, because of their small size, low likelihood or both.
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| In financial reporting, immaterial items do not need to be accounted for or disclosed separately.
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| Items may be material by size, or material by their nature.
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| Immaterial items are sometimes known as ''non-material'' items.
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| == See also == | |
| * [[Financial reporting]]
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| * [[Material]]
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| * [[Materiality]]
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| * [[Risk management]]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:The_business_context]]
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| [[Category:Identify_and_assess_risks]]
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| [[Category:Manage_risks]]
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| [[Category:Risk_frameworks]]
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| [[Category:Risk_reporting]]
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Latest revision as of 09:29, 27 July 2023
Summary
Importing files from local file repository
