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Materiality - Letter M - English to Spanish Dictionary of Accounting Terms

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English to Spanish Dictionary of accounting Terms

M

Materiality

Materialidad. Es uno de los principios contables generalmente aceptados. Tiene que ver con la importancia de un hecho contable cuando éste no puede ajustarse a las normas de confección de los estados contables. Al ponderar la correcta aplicación de los principios generales, es el contador el que debe determinar con sentido común si ese hecho distorsionará o no el cuadro general.