Artículo 4.13. PS 1 Paragraph 4.13

If management has a type of information it knows entities with similar activities commonly provide to users, it considers whether that information would be material in the context of the entity’s management commentary. However, because materiality judgements depend on an entity’s circumstances, information is not material solely because other entities provide that type of information, and information may be material even if other entities do not provide that type of information.