30. Which is incorrect concerning the concept of materiality and aggregation? A. Materiality depends on the size and nature of the item judged in the particular circumstances of its omission or misstatement. B. Materiality provides that the specific disclosure requirements of a PFRS must be met even if the resulting information is not material. C. Items of a dissimilar nature or function shall be presented separately unless they are immaterial. D. Information is material if its nondisclosure could influence the economic decisions of users taken on the basis of the financial statements