The Materiality Principle

Preliminary estimates of materiality: a) the largest amount tolerable to misstate, b) the smallest amount that would misstate the financial statements. | In a world where the Iwatobi Swim Club is never revived and Rin never returns from Australia, Rei Ryuugazaki and Nagisa Hazuki still get to find each other. A less angsty companion piece to Retrouvaille. (cross-posted from AO3; cover image by nunupapyrus)