Materiality means in relation to information, that if certain information is omitted, misstated, or not disclosed, that information has the potential to affect the economic decisions of users of the document, or the discharge of accountability by …

​​Material inconsistency means information within the document that materially contradicts the financial information that is the subject of the assurance report. …

Misstatement of fact means information that is incorrectly stated or presented in the document.  A material misstatement of fact may undermine the credibility of financial information that is the subject of the assurance report. …

Multiple types of financial information mean financial information that involves more than one type. [12] …

Non‑IFRS financial information [13] is financial information that is presented other than in accordance with all relevant accounting standards. …

Non‑public document means a document in relation to a fundraising or a document containing prospective financial information, which is not a public document.  It is not prepared in accordance with the Corporations Act 2001 …

Pro forma adjustments means adjustments selected by the responsible party in accordance with the stated basis of preparation to make to base financial information [15] (historical or prospective) to: illustrate the impact of a significant event or …

Pro forma financial information means base financial information adjusted for pro forma adjustments in accordance with the stated basis of preparati on, resulting in non‑IFRS financial information that is not prepared in accordance with Australian …

Prospective financial information means financial information of a predictive character prepared based on assumptions made by the responsible party, in accordance with the stated basis of preparation.  Prospective financial information may be either:  a …

Public document means a disclosure document, product disclosure statement or other documentation provided to shareholders, unit holders, or holders of a relevant interest in an entity (or which is provided to management of an entity) in relation to a …