Concepts, ethics and sustainability [AF-CON]

Which statement best describes information that is MATERIAL under the Conceptual Framework?

Information is material if it exceeds 5% of profit before tax in every circumstance
Information is material if it has been audited and reported on by the external auditor
Information is material if omitting, misstating or obscuring it could reasonably be expected to influence the decisions of the primary users
Information is material only if it relates to transactions with directors
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