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materiality    音标拼音: [mət,ɪri'ælɪti]
n. 实质性,具体性,有形

实质性,具体性,有形

materiality
n 1: relevance requiring careful consideration [ant:
{immateriality}]
2: the quality of being physical; consisting of matter [synonym:
{materiality}, {physicalness}, {corporeality}, {corporality}]
[ant: {immateriality}, {incorporeality}]

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]

103 Moby Thesaurus words for "materiality":
accent, air, applicability, application, appositeness, atom,
atomic particles, bearing, being, body, brute matter,
building block, chemical element, component, concern, concernment,
concreteness, connection, consequence, consequentiality,
consideration, constituent, density, durability, earth, element,
elementary particle, elementary unit, emphasis, ens, entity, esse,
essence, excellence, existence, fire, firmness,
fundamental particle, germaneness, high order, high rank, hyle,
hypostasis, import, importance, interest, life, mark, mass,
material, material world, matter, merit, molecule, moment, monad,
natural world, nature, note, occurrence, palpability, paramountcy,
pertinence, physical world, plenum, ponderability, precedence,
preeminence, presence, primacy, priority, reality, reference,
regard, relatedness, relevance, respect, self-importance,
significance, solidity, soundness, stability, steadiness,
stoutness, strength, stress, stuff, sturdiness, subsistence,
substance, substantiality, substantialness, substratum,
superiority, supremacy, tangibility, the four elements, toughness,
unit of being, value, water, weight, worth


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  • What Is GAAP Materiality? Definition, Thresholds, and Rules
    GAAP materiality isn't just a number — learn how auditors set thresholds, weigh qualitative factors, and decide when a misstatement actually matters Materiality under GAAP is determined through a combination of quantitative benchmarks and qualitative judgment, not a single formula
  • What Is Materiality in Accounting? | HBS Online
    What Is Materiality? Materiality is an accounting principle which states that all items that are reasonably likely to impact investors’ decision-making must be recorded or reported in detail in a business’s financial statements using GAAP standards
  • Materiality Concept : Meaning, Importance, Applications Examples
    With materiality being the key feature of GAAP, it helps accountants in selecting data for inclusion in financial statements The materiality principle is the guiding principle of GAAP regarding the identification and disclosure of financial information
  • Materiality definition — AccountingTools
    What is Materiality in Accounting? Materiality is the threshold above which missing or incorrect information in financial statements is considered to have an impact on the decision making of users
  • Materiality (auditing) - Wikipedia
    Put differently, "materiality is an entity-specific aspect of relevance, based on the size, or magnitude, or both," of the items to which financial information relates
  • MATERIALITY Definition Meaning - Merriam-Webster
    The meaning of MATERIALITY is the quality or state of being material
  • What is materiality? - AccountingCoach
    In accounting, materiality refers to the relative size of an amount Relatively large amounts are material, while relatively small amounts are not material (or immaterial)
  • Materiality matters in financial statement audits | Baker Tilly
    Cornerstone of financial statement audits Materiality helps auditors focus on areas most likely to impact financial statement users’ decisions Applying this concept throughout an audit balances thoroughness with practicality, thereby enhancing the audit’s effectiveness and efficiency
  • Materiality Threshold in Audits - Overview and Methods
    Learn what the materiality threshold in audits is, how GAAP and IFRS define materiality, calculation methods, and qualitative factors
  • What Is Materiality in Accounting? - NetSuite
    Materiality is a concept that determines whether the omission or misstatement of information in a financial report would impact a reasonable user’s decision-making





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