Disclosure: Difference between revisions
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1. ''Financial reporting''. | 1. ''Financial reporting - interpretation''. | ||
Additional accounting information provided to aid the interpretation of the primary financial statements. | Additional accounting information provided to aid the interpretation of the primary financial statements. | ||
2. ''Financial reporting''. | 2. ''Financial reporting - presentation''. | ||
The manner in which information is presented in financial statements, including the notes to the accounts. | The manner in which information is presented in financial statements, including the notes to the accounts. | ||
3. | 3. ''Provision of information.'' | ||
Any other authorised provision of information. | Any other authorised provision of information. | ||
4. | 4. ''Wider context.'' | ||
More generally, any release of information, including unauthorised releases. | |||
Revision as of 16:00, 25 March 2021
1. Financial reporting - interpretation.
Additional accounting information provided to aid the interpretation of the primary financial statements.
2. Financial reporting - presentation.
The manner in which information is presented in financial statements, including the notes to the accounts.
3. Provision of information.
Any other authorised provision of information.
4. Wider context.
More generally, any release of information, including unauthorised releases.
