-
1 materiality of evidence
Юридический термин: существенность доказательствУниверсальный англо-русский словарь > materiality of evidence
-
2 materiality of evidence
-
3 materiality
сущ.1) юр. важность, существенность2) учет существенность (концепция, полагающая, что в бухгалтерском учете должны отражаться только факты, относительно значимые для интерпретации отчетности предприятия, т. е. те, наличие или отсутствие информации о которых может повлиять на принятие решений или изменить их)Syn:See:account balance materiality, accounting concepts, qualitative characteristics of accounting information, user 3)
* * *
материальность, важность: об информации о компании, которая может иметь воздействие на цены ее акций.* * *существенный характер; существенность. . Словарь экономических терминов . -
4 materiality
См. также в других словарях:
Materiality (law) — For other uses, see Materiality. Evidence … Wikipedia
materiality — The importance and relevance of an item in an auditing context. The concept of materiality permeates auditing processes, and it has been described as multidimensional (Lee, 1994, 178): It affects *audit planning, the selection of *audit evidence … Auditor's dictionary
material — Important; more or less necessary; having influence or effect; going to the merits; having to do with matter, as distinguished from form. Representation relating to matter which is so substantial and important as to influence party to whom made… … Black's law dictionary
material — Important; more or less necessary; having influence or effect; going to the merits; having to do with matter, as distinguished from form. Representation relating to matter which is so substantial and important as to influence party to whom made… … Black's law dictionary
Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… … Wikipedia
Gnosticism — This article is part of a series on Gnosticism History of Gnosticism … Wikipedia
TSC Industries, Inc. v. Northway, Inc. — SCOTUSCase Litigants=TSC Industries, Inc. v. Northway, Inc. ArgueDate=March 3 ArgueYear=1976 DecideDate=June 14 DecideYear=1976 FullName=TSC Industries, Incorporated, et al. v. Northway, Incorporated USVol=426 USPage=438 Citation=96 S. Ct. 2126;… … Wikipedia
Buddhism — Buddhist, n., adj. Buddhistic, Buddhistical, adj. Buddhistically, adv. /booh diz euhm, bood iz /, n. a religion, originated in India by Buddha (Gautama) and later spreading to China, Burma, Japan, Tibet, and parts of southeast Asia, holding that… … Universalium
N. Katherine Hayles — Born 16 December 1943 Occupation Professor Nationality United States … Wikipedia
South African contract law — is essentially a modernised version of the Roman Dutch law of contract, [1] which is itself rooted in Roman law. In the broadest definition, a contract is an agreement entered into by two or more parties with the serious intention of creating a… … Wikipedia
Textual criticism — Carmina Cantabrigiensia, Manuscript C, folio 436v, 11th century Textual criticism (or lower criticism) is a branch of literary criticism that is concerned with the identification and removal of transcription errors in the texts of manuscripts.… … Wikipedia
