Materiality=ភាពជាសារវ័ន្ត…

ភាពជាសារវ័ន្ត៖ ទស្សនៈមួយ ដែលអ្នកធ្វើសេចក្តីសម្រេចត្រូវបានពិចារណាតែលើបណ្ដាកត្តាសំខាន់ដែលរងផលប៉ះពាល់ខ្លាំងដល់ការសម្រេចចិត្ត។
Materiality:​ A concept that decision makers should take into account only those factors which will be significantly affected by their decision.
More about Materiality:​ 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.