SEC and Regulatory Filings
Materiality
The standard for deciding whether information is important enough to matter to investors.
Also called: material importance
What it means
Materiality is the idea that some information is significant enough that a reasonable investor would want to know it when making a decision. It is a key concept in financial reporting, disclosure rules, and securities law.
Why it matters
It helps users understand why some facts belong in filings and why some omissions can be serious.