material departure
[məˈtɪriəl dɪˈpɑːrtʃər]
nounpl: material departures
desvio material
1. A significant or substantial deviation from an established plan, standard, or expected course of action
The company's decision to exit the European market represented a material departure from its long-term strategic plan.
A decisão da empresa de sair do mercado europeu representou um desvio material de seu plano estratégico de longo prazo.
2. In law and auditing, a meaningful variation from accepted norms, regulations, or previous practices that could affect legal or financial conclusions
The auditor identified a material departure from generally accepted accounting principles in the financial statements.
O auditor identificou um desvio material dos princípios contábeis geralmente aceitos nas demonstrações financeiras.
3. A significant change or shift that is important enough to warrant attention or disclosure
This policy change constitutes a material departure from the company's historical approach to employee benefits.
Esta mudança de política constitui um desvio material da abordagem histórica da empresa em relação aos benefícios dos funcionários.
This term is commonly used in Brazilian business, legal, and financial sectors, particularly in compliance, audit reports, and corporate governance discussions. It carries significant weight in formal documentation and regulatory contexts, indicating something that cannot be overlooked or minimized.
Related Idioms & Phrases
material breach (related concept in contracts)
material misstatement (in accounting and auditing)
material change in circumstances (in legal contracts)
Look up more words on Fala2Me
The free English-Portuguese dictionary with real Brazilian accents, NYC slang, conjugator and more
Open Fala2Me →