TERMIUM Plus®

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

IMPORTANCE RELATIVE [5 records]

Record 1 2015-04-29

English

Subject field(s)
  • Atomic Physics
DEF

The average number of neutrons with the velocity and position of type B which must be added to a critical system to keep the chain reaction rate constant after removal of a neutron with the velocity and position of type A.

OBS

relative importance: term and definition standardized by ISO.

French

Domaine(s)
  • Physique atomique
DEF

Nombre moyen de neutrons ayant la vitesse et la position de B qui doivent être ajoutés à un système critique pour maintenir constant le taux de réaction en chaîne après suppression d'un neutron ayant la position et la vitesse de A.

OBS

importance relative : terme et définition normalisés par l'ISO.

Spanish

Save record 1

Record 2 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.

Save record 2

Record 3 1999-10-20

English

Subject field(s)
  • Phraseology

French

Domaine(s)
  • Phraséologie

Spanish

Save record 3

Record 4 1995-12-08

English

Subject field(s)
  • Auditing (Accounting)
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.

French

Domaine(s)
  • Vérification (Comptabilité)
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.

Spanish

Save record 4

Record 5 1993-02-13

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

Materiality used by the auditor in deciding the type of opinion to be given.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Importance relative utilisée par le vérificateur pour formuler son opinion.

Spanish

Save record 5

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