TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
materiality [5 records]
Record 1 - internal organization data 2013-09-06
Record 1, English
Record 1, Subject field(s)
- Citizenship and Immigration
Record 1, Main entry term, English
- materiality
1, record 1, English, materiality
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Citoyenneté et immigration
Record 1, Main entry term, French
- caractère substantiel
1, record 1, French, caract%C3%A8re%20substantiel
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2013-09-06
Record 2, English
Record 2, Subject field(s)
- PAJLO
- Law of Evidence
Record 2, Main entry term, English
- materiality
1, record 2, English, materiality
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Materiality refers to evidence which may be relevant to the proposition for which it is offered, but which is excluded because the proposition is not up for decision in the case. The major issues in a case are defined by substantive law, pleadings and rules of procedure. (Fed./Prov. Task Force, p. 60) 1, record 2, English, - materiality
Record number: 2, Textual support number: 2 CONT
"Materiality" of evidence refers to the pertinency of the offered evidence to the issue in dispute. (Black's, p. 881) 1, record 2, English, - materiality
Record number: 2, Textual support number: 3 CONT
Materiality in its more precise meaning looks to the relation between the proposition for which the evidence is offered and the issues in the case. (McCormick, p. 434) 1, record 2, English, - materiality
Record 2, French
Record 2, Domaine(s)
- PAJLO
- Droit de la preuve
Record 2, Main entry term, French
- caractère substantiel
1, record 2, French, caract%C3%A8re%20substantiel
correct, masculine noun, standardized
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
caractère substantiel : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO). 2, record 2, French, - caract%C3%A8re%20substantiel
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2002-02-13
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
- Accounting
- Government Accounting
Record 3, Main entry term, English
- materiality
1, record 3, English, materiality
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 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. 2, record 3, English, - materiality
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité
- Comptabilité publique
Record 3, Main entry term, French
- importance
1, record 3, French, importance
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- importance relative 2, record 3, French, importance%20relative
correct, feminine noun
- caractère significatif 1, record 3, French, caract%C3%A8re%20significatif
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Caractère d'un élément qui est important, significatif, notable. 1, record 3, French, - importance
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad
- Contabilidad pública
Record 3, Main entry term, Spanish
- materialidad
1, record 3, Spanish, materialidad
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- importancia relativa 2, record 3, Spanish, importancia%20relativa
correct, feminine noun
- importancia 3, record 3, Spanish, importancia
feminine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
La cualidad de ser lo bastante grande para influir en las decisiones. Es un concepto que se emplea en contabilidad. 4, record 3, Spanish, - materialidad
Record 4 - internal organization data 1997-06-06
Record 4, English
Record 4, Subject field(s)
- Citizenship and Immigration
Record 4, Main entry term, English
- materiality
1, record 4, English, materiality
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Terminology used by Citizenship and Immigration Canada. 2, record 4, English, - materiality
Record 4, French
Record 4, Domaine(s)
- Citoyenneté et immigration
Record 4, Main entry term, French
- question d'importance
1, record 4, French, question%20d%27importance
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Terminologie employée par Citoyenneté et Immigration Canada. 2, record 4, French, - question%20d%27importance
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1995-12-08
Record 5, English
Record 5, Subject field(s)
- Auditing (Accounting)
Record 5, Main entry term, English
- materiality
1, record 5, English, materiality
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
An auditing term used to describe the effect that individual or aggregated misstatements or omissions have on the fair presentation of financial statements. A misstatement or an omission likely to mislead the reader is considered to be material. 1, record 5, English, - materiality
Record 5, French
Record 5, Domaine(s)
- Vérification (Comptabilité)
Record 5, Main entry term, French
- importance relative
1, record 5, French, importance%20relative
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- caractère significatif 1, record 5, French, caract%C3%A8re%20significatif
correct, masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Terme utilisé en vérification pour décrire l'importance que les inexactitudes ou omissions, prises individuellement ou combinées ensemble, ont sur la présentation fidèle des états financiers. Une inexactitude ou une omission est importante s'il est vraisemblable qu'elle induise le lecteur en erreur. 1, record 5, French, - importance%20relative
Record 5, Spanish
Record 5, Textual support, Spanish
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