This propensity to modify reports for apparently
immaterial effects can best be exemplified by considering the seminal work by Holstrum and Messier (1982) in which they concluded, after extensively reviewing the literature on materiality, that all groups would judge items producing income effects less than 4 percent
immaterial.
Immaterial Breach -- An
immaterial breach of contract, sometimes referred to as a "partial breach," or "innocent breach," refers to conduct that technically breaks the terms of a contract, but does not do any significant damage or cause any significant disruption to the other party.
For example, a township (the primary government) has a single component unit--a small community mental health board--that provides services to residents, the operations of which are
immaterial to the township.
The first quarter number was a loss of $27 million, which was an
immaterial change from the year-end figure.
The ruling implied that it is
immaterial how the definition of control is avoided; as long as the corporation is not controlled, Sec.
While legally different from public debt, Fitch views the difference in probability of the GOP honoring one obligation over the other as
immaterial.
Thi s sense of liberation is reflected in the faint optical shimmer that overflows into
immaterial space from the sharp, unbounded edges at the top and bottom of the picture plane.
The fact there were no postmortem payments was
immaterial.
But such heart-tugging realities are
immaterial to the wrongdoers lured by the prevalence of computers in classrooms nowadays.
Risks that are considered
immaterial or models that are only run occasionally for validation of actively run models do not require SRQ responses.
99, "Even if misstatements are
immaterial, registrants must comply with Sections 13(b)(2) - (7) of the Securities Exchange Act of 1934.
For nudists, such a dilemma not only is
immaterial, but they probably wouldn't worry much if their luggage got lost altogether.
