materiality


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materiality

(Consequence), noun caliber, distinction, eminence, gravity, greatness, import, importance, materialness, matter, memorability, momentousness, notability, notableness, priority, prominence, purport, rank, relevance, salience, significance, substantiality, sum and substance, value, weight, weightiness, worth

materiality

(Physical existence), noun bodiliness, bodily existence, body, concreteness, corporality, embodiment, entity, essential nature, existence, mass, material existence, materialness, matter, palpability, physiial being, physical nature, physicalness, reality, solidity, substance, substantiality, substantialness, tangibility
See also: corpus, importance, magnitude, relevance, significance

MATERIALITY. That which is important; that which is not merely of form but of substance.
     2. When a bill for discovery has been filed, for example, the defendant must answer every material fact which is charged in the bill, and the test in these cases seems to be that when, if the defendant should answer in the affirmative, his answer would be of use to the plaintiff, the answer would be material, and it must be made. 4 Price, R. 364; 13 Price, R. 291; 2 Y. & J. 385.
     3. In order to convict a witness of a perjury, it is requisite to prove that the matter he swore to was material to the question then depending. Vide 3 Chit. Pr. 233; 3 Dowl. 104; 10 Bing. 340; Perjury.

References in periodicals archive ?
Kovzan's legal team to analyze and provide expert testimony on the question of materiality.
105) In determining whether reversal was required, the Hayes court applied the materiality standard first articulated in Giglio, looking to see whether there was "any reasonable likelihood that the false testimony could have affected the judgment of the jury.
8] International Auditing practices committee, 2000, audit materiality, International standards on Auditing, section 320.
Taking as a basis Jones' (1991) ethical judgment model, we might suggest to study the influence of the qualitative factors on the ethical judgments of materiality.
The sentence that best captures the book's contribution to theories of materiality and agency is found in its conclusion: "To oversimplify a bit, one might say that to a modern theorist the problem is to explain how things 'talk'; to a medieval theorist, it was to get them to shut up" (283).
I will now provide a brief overview of the various materiality safety-valve doctrines, followed by a discussion of why these doctrines are problematic and courts no longer need to depend on them.
This Statement on Auditing Standards (SAS) addresses the auditor's responsibility to apply the concept of materiality in planning and performing an audit of financial statements.
The elements specific for materiality are (Arens, 2003):
Rosalie McDevitt and Joan Van Hise confirm that individuals respond differently to various materiality levels in evaluating ethical dilemmas.
As required by the provisions of Regulation 30(5) of the Regulations, we wish to inform you that in terms of the Policy, the CEO and Managing Director and in absence of the CEO and Managing Director, all Key Managerial Personnel are authorised to evaluate and determine the materiality of any information/event and its reportability.
By first deciding "what is material to whom," directors can make their decisions using a concept called "The Statement of Significant Audiences and Materiality," The Statement, a simple one-page annual declaration by the board, is values-neutral.
Guide features methods and case studies to help businesses understand materiality and its relationship to sustainability strategy