Magnitude of an omission or misstatements of ACCOUNTING information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would change or be influenced
the quality of being physical; consisting of matter relevance requiring careful consideration
The FTC theoretically will not regulate a deceptive advertisement unless the deceptive claim is also material This means, in simple terms, that the claim must be important to consumers, rather than trivial The FTC requires that the deception be likely to affect consumers' "choice of, or conduct regarding, a product "
A concept used to indicate items that will affect decision-making In auditing, it means those items that are large enough to have a significant effect on the evaluation of the presentation of the financial results of a company
An accounting concept according to which all relatively important and relevant items, i e , items the knowledge of which might influence the decisions of the user of the financial statements are disclosed in the financial statements
Takes into account the planned outcome and the relative significance of the resources consumed in contributing to the achievement of that outcome
Relevancy (1) In insurance law, all facts that affect an insurer's risk-appraisal decision (2) In accounting, the quality of accounting information that requires companies to disclose all significant information in their financial statements
An event or item can be considered "material" if the knowledge of the event or item would influence the judgement of an informed reader In the realm of auditing, an auditor must use his judgement to determine if an item is material or immaterial
the quality of being important; materiality is normally judged by significance to decision making
The importance of an event or information in influencing a company's stock price
The concept of whether an amount or event would, if known, influence the judgment of an informed reader of a financial statement; a test of the significance of an item (Source: FHA Handbook 4370 4 REV-1, Appendix 2)
This is usually a value judgment to determine if the dollar value of an item when included or excluded would affect the fairness of financial statements A $10,000 item might be material in the financial statements of a locally owned business, but immaterial on the statements of a national corporation
An event or item can be considered "material" if the knowledge of the event or item would influence the judgment of an informed reader In the realm of auditing, an auditor must use his judgment to determine if an item is material or immaterial
Magnitude of an omission or misstatements of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would change or be influenced See also: Ethical Behavior Topic areas: Fundraising and Financial Sustainability
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