Principiul importanței relative și impactul acestuia în procesul decizional

Abstract

The principle of relative importance, or materiality, essentially states that all material items should be recognized and reported, while immaterial items may be omitted or simplified without materially distorting the true and fair view of the financial position. Furthermore, this principle plays a critical role in financial accounting, influencing how financial information is recognized, measured, and presented. This article explores the role of the materiality principle under NAS, IFRS and other accounting regulations, highlighting differences in approaches across jurisdictions and emphasizing its importance to users of financial information. CZU: 657.37:005.53; JEL: M40, M41