Disclosure and Discontinuance: Difference between pages

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imported>Doug Williamson
(Add 2nd definition. Source: linked pages.)
 
imported>Doug Williamson
(Expand to non-pensions cases.)
 
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1. ''Financial reporting''.  
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''.
2. Similar assessments in relation to other entities.
 
The manner in which information is presented in financial statements, including the notes to the accounts.
 
 
3.
 
Any other authorised provision of information.
 
 
4.
 
Any release of information, including unauthorised releases.




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

Revision as of 07:24, 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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