Artículo B10. PS 1 Paragraph B10

Sometimes, more than one table describes requirements or guidance that might lead management to identify the same key matter or the same material information. For example, a relationship with the entity’s specialist employees could be viewed as a factor affecting the entity’s long-term prospects, an intangible relationship or a social matter. Any of these perspectives could lead management to identify this relationship as one of the entity’s key resources and relationships.