materiality

/mə,tiəri'æliti/

Thân thiện

The lawyer emphasized the materiality of the evidence to the case.

Definition

1. Noun:
   • The quality of being physical or composed of matter: The state or character of having a physical existence in the world, as opposed to being abstract, spiritual, or immaterial.
   • The quality of being relevant and significant: The state of having substantial importance or consequence, especially to a matter under consideration, such that it requires careful attention.

Usage and Examples

• Referring to physical existence:

  • Scientists study the materiality of the universe, from subatomic particles to galaxies.
  • The artist emphasized the materiality of her sculptures, focusing on the texture and weight of the bronze.

• Referring to relevance and significance:

  • The auditor questioned the materiality of the financial error; was it large enough to affect the company's reported profits?
  • In legal proceedings, the judge must determine the materiality of a piece of evidence before allowing the jury to hear it.

Advanced Usage

• In accounting and auditing: "Materiality" is a fundamental concept referring to the threshold or magnitude of an omission or misstatement of accounting information that, in light of surrounding circumstances, could influence the judgment of a reasonable person relying on that information.

  • The accounting firm has strict guidelines for assessing the materiality of any discrepancy in the financial statements.

• In philosophy: The concept contrasts with idealism or spirituality, focusing on the primacy of the physical world.

  • The philosopher's work explores the materiality of human existence and our relationship with objects.

Variants and Related Words

• Material (adj/n): 1. (adj) Relating to physical matter or substance. 2. (n) The substance from which something is made. 3. (adj) Significant, relevant.
• Immateriality (n): The quality of being without physical substance; lack of relevance or importance.
• Materially (adv): 1. In a significant way; substantially. 2. In terms of physical matter or wealth.

Synonyms

• Corporeality: The quality of having a physical body.
• Substantiality: The quality of being substantial, important, or real.
• Relevance: The quality of being closely connected or appropriate to the matter at hand.
• Consequence: Importance or relevance.

Antonyms

• Immateriality: Lack of physical form; insignificance.
• Insignificance: The quality of being too small or unimportant to be worth consideration.
• Spirituality: The quality of being concerned with the human spirit or soul as opposed to material things.

Related Phrases and Contexts

• Test of materiality: A standard used to judge the importance of an item or fact.
  • The omission did not pass the test of materiality and was therefore not adjusted in the report.
• Materiality assessment: The process of evaluating the significance of an issue, often in business or sustainability contexts.
  • The company conducted a materiality assessment to identify its most significant environmental and social impacts.

Học thuật

Noun

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

Từ đồng nghĩa

• physicalness
• corporeality
• corporality