significant items
[/sɪɡˈnɪfɪkənt ˈaɪtəmz/]
noun phrasepl: N/A (already plural)
itens significativos
1. Important or noteworthy elements, objects, or matters that have considerable importance, impact, or relevance in a particular context
The auditor identified several significant items that required further investigation in the financial statements.
O auditor identificou vários itens significativos que exigiam investigação adicional nas demonstrações financeiras.
2. In accounting and auditing, transactions or account balances that meet materiality thresholds and warrant special attention
Management must disclose all significant items in the annual report.
A administração deve divulgar todos os itens significativos no relatório anual.
3. Key or essential components, facts, or details that have meaningful consequences or implications
The researcher highlighted the significant items that emerged from the survey data.
O pesquisador destacou os itens significativos que surgiram dos dados da pesquisa.
This term is primarily used in professional and technical contexts, particularly in accounting, auditing, finance, and business administration in both the United States and Brazil. It carries formal, regulatory connotations and is essential vocabulary for anyone working in finance or compliance fields. The concept of 'significant items' is crucial for regulatory reporting and corporate transparency standards.
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