The correct approach will be "Confirmatory value
".
Explanation:
Knowledge is important because it allows financial reports to forecast future market patterns (Predictive Value) as well as to validate or correct any prior projections they already established (Confirmatory Value).
Confirmatory value helps consumers to discover for and validate time to evaluate or assumptions. Materiality seems to be an attribute of interest that is unique to a particular person. It assumes that everything that makes one individual equipment might not have been material to yet another.