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Materiality

Definition of the noun materiality

What does materiality mean as a name of something?

noun - plural: materialities

  1. relevance requiring careful consideration
  2. the quality of being physical; consisting of matter

Alternative definition of the noun materiality

noun

  1. The quality of being material; having a physical existence.
  2. [legal] The quality of being of consequence to a legal decision.

Explanation

  1. Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in conformity with an identified financial reporting framework such as Generally Accepted Accounting Principles. The assessment of what is material is a matter of professional judgment.
    • also known as 审计重要性
  2. Materiality is a legal term which can have different meanings, depending on context. When speaking of facts, the term generally means a fact which is "significant to the issue or matter at hand".
  3. Materiality in architecture is the concept of, or applied use of, various materials or substances in the medium of building. Material is a relative term in architectural design and so may be used to designate materials which are considered to be virtual, or other materials which are natural. Some materials may be considered as combinations of the two. Certain veneers which are composed of images printed on plastic are a good example of this.
  4. Materiality in interior design is the concept of the physical consolidation of matter that informs us about our surroundings. Ultimately materials within an interior environment influence how one experiences that particular space whether they are inhabiting or simply occupying the area. These materials can vary from specific compounds that architecturally form the interior, i.e. cement and brick to finishings on walls and floors, and are not just limited to these elements. There are generally two aspects to occupancy of the interior, the material and immaterial components. There is an emphasis in interior design on the physical elements of a space i.e. the present materials, as well as the atmospheric elements that are entirely composed of the objective interpretation one forms within their surroundings.
  5. Materiality: When referring to digital text, pictures and documents, the term materiality refers to the physical medium used to store and convey the text, as apart from the text itself. This concept is important to archivists and historians, who often require access to the physical medium of documents or correspondence in order to understand the transitions that the document underwent between initial conception and final publication.

Printed dictionaries and other books with definitions for Materiality

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Google previewThe Encyclopedia of Indian Philosophies, Volume 4 (2014)

Samkhya, A Dualist Tradition in Indian Philosophy by Gerald James Larson, Ram Shankar Bhattacharya

(Materiality is the three constituents; these three are not the constituents of materiality.) This is a clear indication, (at least) according to this scriptural mantra, that the ultimate constituent of the manifest world is not the (Advaitin's) featureless ...

Google previewModernism and Theory (2009)

A Critical Debate by Stephen Ross

Sublime materiality is the social; amour fou in Breton, the sacred in Bataille. So nature returns, as matter, and, as Rothman argues, Breton affirms the mathematical sublime, Bataille the dynamical. Breton's materiality is that of an infinite web of ...

Google previewMarine Insurance Law (2015)

by Ozlem Gurses

While the first test, materiality is a statutory requirement under section 18 and 20 of the MIA 1906, inducement is a...

Google previewContemporary Archaeology in Theory (2010)

The New Pragmatism by Robert W. Preucel, Stephen A. Mrozowski

materiality refers to a set of dialectical practices implicating people and things.

Google previewThe Routledge Handbook of Responsible Investment (2015)

by Tessa Hebb, James P. Hawley, Andreas G.F. Hoepner, Agnes L. Neher, David Wood

And, as such, refractive materiality is the stuff of crowd-sourced data (as in the wisdom of crowds in its optimistic version or the wisdom of lemmings in its pes- simistic, herding version). But from our vantage it is the trend that counts, whatever ...

Google previewSeeing Film and Reading Feminist Theology (2007)

A Dialogue by U. Vollmer

Materiality is an indescribable element both in and outside of language that calls for the continual renaming of the material, causing perpetual transformation of language's visible signs. Pritchard, in discussing Butler, explains that there is ...

Google previewIn the House of the Hangman volume 1 (2016)

by John Bloomberg-Rissman

VP: Dumb materiality is the site where the surface is so opaque that it becomes purely reflective. Dumb materiality is contrapuntal to the baroque; this implies shared secondary qualities and the mandate (or at least the argument) of a larger ...

Google previewWiley GAAP 2015 (2014)

Interpretation and Application of Generally Accepted Accounting Principles 2015 by Joanne M. Flood

are all examples of items that would not be capable of being evaluated for materiality based solely upon numerical calculations. Another factor in judging materiality is the degree of precision that may be attained when making an estimate.

Google previewIn Defense of Partisan Criticism (2005)

Communication Studies, Law, & Social Analysis by Omar Swartz

CHAPTER 7 Materiality Is an Important Challenge for Professional Criticism This chapter addresses the issue of the purpose and practice of criticism, locating the partisan style within an established disciplinary tradition and reviewing some ...

Google previewSharing Archaeology (2014)

Academe, Practice and the Public by Peter Stone, Zhao Hui

Materiality is the most prominent mark of archaeological data: it includes the science of archaeological survey and excavation and material scientific records, and this is bound to influence archaeological data, related information, knowledge ...

Google previewAuditor's Dictionary (2004)

Terms, Concepts, Processes, and Regulations by David O'Regan

Materiality is often judged on the basis of its potential impact on an activity, individual, or organization. In the context of external auditing, for example, the potential impact of the omission or *misstatement of an item on a reader's interpretation ...

Google previewMODERN ACCOUNTING DICTIONARY

by FOLORUNSHO MEJABI

Performance materiality—The amount or amounts set by the auditor at less than materiality for the financial statements as a whole to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected ...

Google previewThe Routledge Dictionary of Performance and Contemporary Theatre (2016)

by Patrice Pavis

The materiality of the stage, of the body and the voice of the actor, of sound and space, does not represent or mean anything in itself, it is a material available to directors, or other predators, for them to make of the actor what they will, unless ...

Google previewA Dictionary of Accounting (2016)

by Jonathan Law

Materiality is therefore not an absolute concept but is dependent on the size and nature of an item and the particular circumstances in which it arises. It is recognized as an important principle in the *Financial Reporting Standard Applicable in ...

Google previewThe International Encyclopedia of Organizational Communication, 4 Volume Set (2017)

by Craig Scott, Laurie Lewis

processes, and activities regarding materiality and organizing. These critiques highlight the shortcomings of the “infra-language” (Latour, 2005) that scholars use for describing, analyzing, and theorizing about materiality, which hide the ...

Google previewA Dictionary of Business and Management (2009)

by Jonathan Law

Materiality is therefore not an absolute concept butis ...

Google previewDictionary of Finance, Investment and Banking (2016)

by E. Banks

Materiality facilities and/or demand repayment of existing facilities if the BORROWER experiences a materially adverse change in its financial condition, or is subject to an adverse operating environment; triggering of a MAC can lead to the ...

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Photo about Materiality

materiality

Through the letterbox - About materiality of film.

Photo credit: Rosa Menkman

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See also the pronunciation examples of Materiality!

Scrabble value of M3A1T1E1R1I1A1L1I1T1Y4

The value of this 11-letter word is 16 points, but it's not an accepted word in the Official Scrabble Players Dictionary.

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