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materiality concept

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

concept of materiality in federal securities regulation: From TSC Industries to SEC regulation fair disclosure, The: The US. Securities & Exchange Commission, as a matter of policy, disclaims responsibility for any private publication or statement by any of its employees. The views expressed herein are those of the author, and do not necessarily reflect the views of the Commission or the author's colleagues upon the staff...; Tags: SEC; Research articles 2001-01-01