IFAC emphasizes that financial statements should provide a fair, true and complete view of a company's financial position, results of operations and cash flows. The materiality level of the statement is the materiality level of the financial statement by selecting an appropriate benchmark and then multiplying the appropriate percentage by that basis. In practice, there are many aggregate financial data that can be used as a benchmark to determine the level of materiality of the financial statement level, such as total assets, net assets, sales revenue, total expenses, gross profit, net profit, etc. In determining the importance of a report, IFAC takes into account the needs of the users of the report and the extent to which the information in the report influences the decision. IFAC also looks at possible misstatements or omissions in the statements that may affect the accuracy and reliability of the statements. 请翻译成中文