Materiality
nounid
4965·updated May 18, 2026verified
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
polysemous
Classifications
Entity Type
Metric75%llm-generatedllm:claude-haiku-4-5
Sensitivity
unclassified
Information Class
unclassified
Variants
- synonym
- corporalitycorporealityphysicalness
- plural
- Materialities
- possessive
- Materiality's
- pluralpossessive
- Materialities'
Framework definitions
- §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
- §1
- the quality of being physical
- §2
- relevance requiring careful consideration
Outgoing relationships
No outgoing triples
This term is not the subject of any RDF-style relationship yet.
Incoming relationships
No incoming triples
No other term currently asserts a relationship to this one.