TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

IMPORTANCIA [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2002-02-13

English

Subject field(s)
  • Financial and Budgetary Management
  • Accounting
  • Government Accounting
DEF

The quality of being important. As a general rule, in the context of financial reporting, materiality may be judged in relation to the reasonable prospect of an item or aggregate of items being significant to users in making decisions.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité
  • Comptabilité publique
DEF

Caractère d'un élément qui est important, significatif, notable.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad
  • Contabilidad pública
DEF

La cualidad de ser lo bastante grande para influir en las decisiones. Es un concepto que se emplea en contabilidad.

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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