TERMIUM Plus®
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MATERIALIDAD [1 record]
Record 1 - internal organization data 2024-10-29
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- materiality
1, record 1, English, materiality
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Financial reporting frameworks often discuss the concept of materiality in the context of the preparation and presentation of financial statements by preparers. The concept of materiality is also applied by the [chartered professional accountant] both in planning and performing an assurance engagement and in evaluating the effect of identified misstatements on the engagement and of uncorrected misstatements, if any, on the financial statements. 2, record 1, English, - materiality
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- caractère significatif
1, record 1, French, caract%C3%A8re%20significatif
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- importance relative 2, record 1, French, importance%20relative
former designation, correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les référentiels d'information financière traitent souvent du concept de caractère significatif [...] dans le contexte de la préparation et de la présentation des états financiers par les préparateurs. Le [comptable professionnel agréé] applique également le concept de caractère significatif aux fins tant de la planification et de la réalisation d'une mission de certification que de l'évaluation de l'incidence des anomalies détectées sur la mission et de l'incidence des anomalies non corrigées, le cas échéant, sur les états financiers. 3, record 1, French, - caract%C3%A8re%20significatif
Record number: 1, Textual support number: 1 OBS
importance relative : Le terme «importance relative» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «caractère significatif». 4, record 1, French, - caract%C3%A8re%20significatif
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- materialidad
1, record 1, Spanish, materialidad
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- importancia relativa 2, record 1, Spanish, importancia%20relativa
correct, feminine noun
- importancia 3, record 1, Spanish, importancia
feminine noun
Record 1, Textual support, Spanish
Record number: 1, 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 1, Spanish, - materialidad
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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