materiality
noun (plural -ties) Date: 1570 1. the quality or state of being material 2. something that is material

New Collegiate Dictionary. 2001.

Look at other dictionaries:

  • Materiality — can refer to distinct concepts in different professions and areas of study: Materiality (auditing) Materiality (architecture) Materiality (law) Materiality (digital text) This disambiguation page lists articles associated with the same title. If… …   Wikipedia

  • Materiality — Ma*te ri*al i*ty, n. [Cf. F. mat[ e]rialit[ e].] [1913 Webster] 1. The quality or state of being material; material existence; corporeity. [1913 Webster] 2. Importance; as, the materiality of facts. [1913 Webster] …   The Collaborative International Dictionary of English

  • materiality — I (consequence) noun caliber, distinction, eminence, gravity, greatness, import, importance, magnitude, materialness, matter, memorability, momentousness, notability, notableness, priority, prominence, purport, rank, relevance, salience,… …   Law dictionary

  • materiality — 1520s, that which is the matter of something, from Mod.L. materialitas, from materialis (see MATERIAL (Cf. material) (adj.)). From 1560s as quality of being material; 1640s as quality of being important to matters at hand …   Etymology dictionary

  • materiality — [mə tir΄ē al′ə tē] n. [ML materialitas] 1. the state or quality of being material, or physical 2. matter; substance 3. pl. materialities something material …   English World dictionary

  • materiality — The importance and relevance of an item in an auditing context. The concept of materiality permeates auditing processes, and it has been described as multidimensional (Lee, 1994, 178): It affects *audit planning, the selection of *audit evidence …   Auditor's dictionary

  • MATERIALITY — (Roget s Thesaurus) < N PARAG:MATERIALITY >N GRP: N 1 Sgm: N 1 materiality materiality materialness Sgm: N 1 corporeity corporeity corporality Sgm: N 1 substantiality substantiality substantialness flesh and blood plenum Sgm: N 1 physical… …   English dictionary for students

  • materiality — The importance of an event or information in influencing a company s stock price. companies must report any material events within one month by filing SEC form 8 K. Bloomberg Financial Dictionary * * * materiality UK US /məˌtɪəriˈæləti/ noun [U]… …   Financial and business terms

  • Materiality — Principle of Materiality, Grundsatz der Wesentlichkeit; angloamerikanisches Prinzip der Rechnungslegung. Besagt, dass bei der Aufstellung eines Jahresabschlusses alle Tatbestände berücksichtigt und offen gelegt werden müssen, die „material“… …   Lexikon der Economics

  • materiality — The extent to which an item of accounting information is material. Information is considered material if its omission from or misstatement in a financial statement could influence the decision making of its users. Materiality is therefore not an… …   Accounting dictionary

  • materiality — The extent to which an item of accounting information is material. Information is considered material if its omission from a financial statement could influence the decision making of its users. Materiality is therefore not an absolute concept… …   Big dictionary of business and management

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