• They contain in all material respects with the disclosure requirement of the Company Act
and other relevant regulations.
• They contain material matter and not full of needless details.
• They are complete in every respect within the constraints of materiality and the inevitable
estimation of some items.
• The values attributed to the items in the financial statements are reasonable amounts within
a range in which if a major decision was taken on their basis the user would not make a
material error.
• The information contained there in is presented and disclosed without bias and all relevant
information for evaluation and decision making is available.
Wilfykil answered the question on April 11, 2019 at 08:12
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