Materiality
The threshold below which a misstatement or an omission would not change a reader's decision. Anything below it is folded into a single line.
How to read the number
Explains why the item you care about may simply be absent: for the company it is small, even if for your question it is decisive.
When the metric lies
The threshold is set by the company together with its auditor. Changing it alters how detailed the accounts are without a single change in the underlying accounting.
Also known as: materiality threshold