Betekenis van:
materiality

Voorbeeldzinnen

1. materiality;
2. Materiality Level
3. Materiality and aggregation
4. Materiality thresholds for planning purposes and for reporting deficiencies.
5. For tonne-kilometre data, the materiality level shall be 5 %.’
6. The same materiality considerations apply in this context as apply throughout IFRSs.
7. The same materiality considerations apply in this context as apply throughout IFRSs. -------------------------------------------------- APPENDIX B
8. Clearance of 2007 accounts: total error exceeded the materiality level; Most likely Error
9. Materiality depends on the size and nature of the omission or misstatement judged in the surrounding circumstances.
10. An entity considers factors including materiality and the nature and function of the items of income and expense.
11. The confidence level used for sampling operations should not be less than 60 % with a maximum materiality level of 2 %.
12. Materiality shall be assessed in particular by reference to the nature of the transaction or the amount;
13. It is recommended that this capability be measured against the qualitative criteria of relevance, reliability, comparability and materiality.
14. Indication of the materiality level and, in the case of statistical sampling, the confidence level applied and the interval, if applicable.
15. materiality, meaning that all operations which are of significance for the information sought shall be taken into account in the financial statements.