Materiality


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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 ?
Since the Supreme Court has articulated a specific materiality standard for a prosecutor's knowing presentation of false testimony, it is appropriate to apply only that materiality standard and not to erode it with an additional layer of harmless error review.
(13) The focus of these safety valves was often the issue of materiality. Courts used doctrines such as: "puffery," "bespeaks caution," "truth-on-the-market," and bright-line rules tied to the price movements of stock, (14) to dismiss claims by concluding that the alleged misrepresentation or omission was immaterial as a matter of law.
These amendments will impact auditor's reports when effective as the new auditor's report includes a description of when misstatements are considered material, While these amendments would make the description of materiality consistent across the U.S., the amendments are not expected to significantly affect practice in the U.S.
Determining the "materiality" of a cybersecurity breach requires directors and officers to be informed of all relevant information.
Materiality is outlined in the NEC Sustainability Report 2018 and Integrated Report 2018 posted to the NEC Global website today.
It held that the relator's simplistic view did not satisfy the False Claims Act's materiality threshold for two critical reasons.
In a developing country, such as Malaysia, materiality disclosure in sustainability reporting is now an emerging trend.
'materiality' requirement," (5) and in a 2010 decision, Hostway Services v.
But even as Burroughs affords Breu an initial fleshy foray into the irreducible materiality of the self, the writing in Naked Lunch also introduces a complication that Breu will be at pains to parse throughout Insistence: the difference--in terms of political utility--between the materiality of language and the materiality of the physical world.
The pair then duelled for the remainder, Materiality edging right entering the final furlong under John Velazquez before holding on in gritty fashion to win by a length and a half.
The accounting standards necessitate audition to be planned and performed in a manner that it assures the absence of any mistakes or deviations related to the concept of materiality in the financial statements.
While acknowledging the limitations of deconstructive analyses and affirming the critical turn towards deep archival engagement, Derek Ryan revitalizes theoretical approaches to reading modernist literature in Virginia Woolf and the Materiality of Theory.