materiality principle

materiality principle
s COM principi d'importància relativa, principi de materialitat. Def. del Termcat: Principi comptable segons el qual es pot admetre la no aplicació estricta d'algun dels principis comptables sempre que la importància relativa, en termes quantitatius, de la variació produïda per aquest fet sigui escassament significativa.

English-Catalan dictionary. 2013.

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