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materiality

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Understanding Materiality
Materiality is a term used in accounting and the law, in relation to information disclosed in financial statements that affects decisions made by the people who read them.Deciding whether something is a material item involves making a judgment about it, in both quantitative and qualitative terms. Such evaluation is for...
Tags: Misstatement, Financial, Item, Financial Statement, SEC, Materiality, Materiality Concept, Financial Statements, Financial Accounting, Finance, Financial Planning, BNET Editorial
Articles 2007-11-09

Additional Resources

Daily Press Briefing
12/27/2000 Daily Press Briefing  The State Department web site below is a permanent electronic archive of information released prior to January 20, 2001.  Please see www.state.gov for material released since President George W. Bush took office on that date.  This site is not updated so external links...
Articles 3900-12-27
Daily Press Briefing
12/20/2000 Daily Press Briefing  The State Department web site below is a permanent electronic archive of information released prior to January 20, 2001.  Please see www.state.gov for material released since President George W. Bush took office on that date.  This site is not updated so external links...
Articles 3900-12-20
Daily Press Briefing
12/11/2000 Daily Press Briefing  The State Department web site below is a permanent electronic archive of information released prior to January 20, 2001.  Please see www.state.gov for material released since President George W. Bush took office on that date.  This site is not...
Articles 3900-12-11
Research and Markets Adds Report: Bread and Rolls In China
FOOD AND BEVERAGE CLOSE-UP-8 June 2009-Research and Markets Adds Report: Bread and Rolls In ChinaC2008 - CloseUpMedia - newsdesk@closeupmedia.com Research and Markets has announced the addition of Bread & Rolls in China to its offerings. In a release, Research and Markets...
Articles 2009-06-08
The analysis of a prismatic beam made of physical nonlinear material under concentrated and distributed continuous moving loads
INTRODUCTION The study of dynamical effect of moving loads at highway and railroad bridges has a history of more than one and a half century. The collapse of Jester Bridge in England in 1847 encouraged both the theoretical and experimental studies. The catastrophe caused tremendous human losses and...
Articles 2009-02-01
Influence of heat treatment in sintering process on characteristics of A[l.sub.2][o.sub.3]-Zr[o.sub.2] ceramics systems
INTRODUCTION The most widely used ceramic materials are alumina, A[l.sub.2][O.sub.3] and zirconia, Zr[O.sub.2], because of their excellent bio-compatibility. The main advantage of A[l.sub.2][O.sub.3] is its high hardness and wear resistance, while Zr[O.sub.2] exhibits higher strength and fracture toughness, besides its lower Young' s modulus (1), (2), (3), (4),...
Articles 2009-02-01
Characterization of the fracture toughness of the concrete mortars exposed to elevated temperatures
INTRODUCTION The elastic linear mechanics of fracture MLER is a usual theory for analysing the fracture of metals or brittle materials such as glass or ceramics (1). All the phenomena of damage are supposed to be concentrated at the tip crack. As for the nonlinear mechanics of fracture...
Articles 2009-02-01
A combining ability analysis of cassava manihot esculenta Crantz genotypes to anthracnose disease
INTRODUCTION The tropical root crop cassava Manihot esculenta Crantz is the third most important source of calories for human food in the tropics after rice and maize. Over 600 million people depend on cassava in Africa, Asia, and Latin America. Cassava is grown by poor farmers, many of...
Articles 2009-01-01
Computer model for sieves' vibrations analysis, using an algorithm based on the false-position method
INTRODUCTION Establishing the most favorable vibration operation conditions for swinging screens is the essential problem when devising such equipment. The amplitude and the frequency of vibrations are the decisive factors that influence the vibrating conditions. The sieves operate best in over-critical angular resonant regime, at high frequencies coupled...
Articles 2009-01-01
Base course modification through stabilization using cement and bitumen
INTRODUCTION A huge amount of investments are used for maintenance, construction and extending roads and freeways in many countries. Statistics shows that during last fifty years, the most investments are used on roads in compare to other general infrastructures (1). The roads built with conventional methods...
Articles 2009-01-01
Impedance method application for multi-layer structure testing
INTRODUCTION Honeycomb structures are widely used in aerospace industry. The fuselage and wings of some aeroplanes consist of multi-layer structure such as honeycomb one. These materials have high toughness and little specific weight. Various types of defects can appear during operation period of time in honeycomb structures. The...
Articles 2009-01-01
Analysis of heat transport in a Proton Exchange Membrane fuel cell
INTRODUCTION The proton exchange membrane PEM fuel cell is a promising alternative to traditional power sources for a wide range of portable, automotive and stationary applications. The advantages of PEM fuel cell include the ability to provide high current densities at relatively low operating temperature, quick start-up, immediate...
Articles 2009-01-01
Exploration News
face=+Bold; The Meridian Resource Corp.face=-Bold; , Houston, (NYSE: TMR) reports Delacroix No. 1 in the Bayou Gentilly area southwest of the Biloxi Marshland in Louisiana has been returned to production after repairs to a major pipeline were completed. The well was shut-in during early August when the major...
Articles 2008-12-17
Geochemistry of sediment in the major estuarine mangrove forest of terengganu region, Malaysia
INTRODUCTION Mangrove sediments are anaerobic and reduced, as well as being rich in sulphide and organic matter. They therefore favour the retention of water-borne heavy metals (1), (2) and the subsequent oxidation of sulphides between tides allows metal mobilization and bioavailability (3). Many mangrove ecosystems are close to...
Articles 2008-12-01
Quality evaluation techniques of processing the ECG signal
INTRODUCTION In recent years, many methods of processing the Electrocardiogram ECG signal were reported (1), (2). Since it is difficult to get an accurate real value of the measured property of the ECG signal due to the fluctuation of the surrounding environment effects of measuring methods...
Articles 2008-12-01
Histogram of intensity feature extraction for automatic plastic bottle recycling system using machine vision
INTRODUCTION A recent study by the Ministry of Housing and Local Government of Malaysia on current recycling practices showed that plastics accounted for about 9.7% of household waste. In addition to that, the National Technical Committee on Management of Solid Waste was studying various proposals on the use...
Articles 2008-12-01
Accumulation and movement of four Potentially Toxic Elements in soils throughout five years, during and after biosolid application
INTRODUCTION The concentration of Potentially Toxic Elements PTEs in noncontaminated soils is related to parent material, soil forming processes, degree of mineral alteration (1), (2) and soil clay content (3). Different anthropogenic processes incorporate PTEs in soils at different rates. Biosolids, used due to their beneficial effects on...
Articles 2008-12-01
Environmental characterisation of a nuclear site Saluggia
INTRODUCTION The aim of the study was to draw up as complete as possible a representation of the geologic, hydrogeological and vulnerability status of the groundwater resources associated with the site of the EUREX nuclear processing plant in Saluggia. This representation has enabled us to describe the present...
Articles 2008-12-01
An effective mobile technology for the treatment of saline sludge from oil and gas exploration
INTRODUCTION Saline water and sludge produced during oil and gas exploration are usually stored on site (1). The current disposal of contaminated materials is inefficient and costly (2) and the remoteness of many sites complicates the disposal process as these sites are only accessible in winter (3). Storage...
Articles 2008-12-01
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