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Materiality

nounverified·updated May 18, 2026

Refers to the significance of a matter in relation to a set of financial or performance information. If a matter is material to the set of information, then it is likely to be of significance to a user of that information

Framework senses

Glossary of Statistical Terms1 senseview framework →
§1
Refers to the significance of a matter in relation to a set of financial or performance information. If a matter is material to the set of information, then it is likely to be of significance to a user of that information
Wordset Dictionary2 sensesview framework →
§1
the quality of being physical
§2
relevance requiring careful consideration