New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 8 - New York State Annual Hospital Report
Part 441 - Definitions
Section 441.198 - Materiality
Universal Citation: 10 NY Comp Codes Rules and Regs ยง 441.198
Current through Register Vol. 46, No. 39, September 25, 2024
The relative importance, when measured against a standard of comparison, of all items (cumulative by cost center or account) included in or omitted from books of account or financial statements, or any procedure or change in procedure that conceivably might affect such statements. An amount is material if its exclusion from or inclusion in an accounting statement would make it misleading.
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