This accounting entry provides important controls for the application of the principle of accounting disclosure, as it stipulates the need to disclose only items of relative importance in the lists and that these lists do not include details and items that do not need to be disclosed, which may cause confusion and mislead the user and may even lose the ability to distinguish between what is important and what is less important, this item is described as relatively important in light of some quantitative and qualitative considerations, such as its relative value within a certain group It belongs to it, or its nature, such as if it is an unusual item or a clause imposed by laws and instructions