Question: The materiality concept therefore has two parts: (1) [disregard / disclose] trivial (i.e., unimportant) matters, and (2) [disregard / disclose] all important matters.

The materiality concept therefore has two parts: (1) [disregard /

disclose] trivial (i.e., unimportant) matters, and (2) [disregard / disclose]

all important matters.

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