Magnitude of an omission or misstatements of ACCOUNTING information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would change or be influenced.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). materiality. Retrieved September 22, 2026, from http://smartdefine.org/materiality/definitions/1157963 |
| Chicago | Barry Goldsmith. 2010. "materiality" http://smartdefine.org/materiality/definitions/1157963 (accessed September 22, 2026). |
| Harvard | Barry Goldsmith 2010, materiality, Smart Define, viewed 22 September, 2026, <http://smartdefine.org/materiality/definitions/1157963>. |
| MLA | Barry Goldsmith. "materiality" 21 October 2010. Web. 22 September 2026. <http://smartdefine.org/materiality/definitions/1157963> |