问答题 Susan is a sole trader and her business has annual revenue in excess of $1 million.
In July 20X6, Susan discovered that an invoice for $15 had been omitted in error from the financial statements for the year ended 30 June 20X6.
She decided not to amend the financial statements to include the invoice.
In accordance with the IASB's Conceptual Framework, which accounting concept is being demonstrated by Susan? ______

A、 Going concern
B、 Materiality
C、 Substance over form
D、 Accruals

【正确答案】 B

【答案解析】[考点] The context and purpose of financial reporting-Qualitative characteristics-Fundamental [难易度] 中对于$1million的年收入来说，漏记或误记$15不会对财务报表产生误导性的影响，因此没有进行调整，这体现了Materiality。