Disclosure and Discontinuance: Difference between pages

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1. ''Financial reporting - interpretation''.  
1. ''Pensions''.


Additional accounting information provided to aid the interpretation of the primary financial statements.
The cessation of contributions to a pension scheme leading either to winding up or to the scheme becoming paid up.  Discontinuance valuations are made on such a basis.




2. ''Financial reporting - presentation''.  
2.  


The manner in which information is presented in financial statements, including the notes to the accounts.
Similar assessments in relation to other entities.
 
 
3. ''Provision of information.''
 
Any other authorised provision of information.
 
 
4. ''Wider context.''
 
More generally, any release of information, including unauthorised releases.




== See also ==
== See also ==
* [[Connected person]]
* [[Discontinuance method]]
* [[Contingent liabilities]]
* [[Going concern]]
* [[Financial reporting]]
* [[Gone concern]]
* [[Financial statements]]
* [[Solvency]]
* [[NDA]]
* [[Notes]]
* [[Recognition]]
 
[[Category:Accounting,_tax_and_regulation]]

Revision as of 08:27, 13 October 2013

1. Pensions.

The cessation of contributions to a pension scheme leading either to winding up or to the scheme becoming paid up. Discontinuance valuations are made on such a basis.


2.

Similar assessments in relation to other entities.


See also

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