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. ''Release of information.'' | ||
More generally, any release of information, including both authorised and unauthorised releases. | |||
== See also == | == See also == | ||
* [[Climate-related financial disclosure]] | |||
* [[Connected person]] | * [[Connected person]] | ||
* [[Contingent assets]] | |||
* [[Contingent liabilities]] | * [[Contingent liabilities]] | ||
* [[Disclosure and Transparency Rules]] | |||
* [[Financial reporting]] | * [[Financial reporting]] | ||
* [[Financial statements]] | * [[Financial statements]] | ||
* [[ | * [[IAS 24]] | ||
* [[Invisible FX]] | |||
* [[Non-disclosure agreement]] (NDA) | |||
* [[Notes]] | * [[Notes]] | ||
* [[Recognition]] | * [[Recognition]] | ||
* [[Sustainability Disclosure Requirements]] (SDR) | |||
* [[Sustainable Finance Disclosure Regulation]] (SFDR) | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 18:50, 16 January 2024
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. Release of information.
More generally, any release of information, including both authorised and unauthorised releases.
See also
- Climate-related financial disclosure
- Connected person
- Contingent assets
- Contingent liabilities
- Disclosure and Transparency Rules
- Financial reporting
- Financial statements
- IAS 24
- Invisible FX
- Non-disclosure agreement (NDA)
- Notes
- Recognition
- Sustainability Disclosure Requirements (SDR)
- Sustainable Finance Disclosure Regulation (SFDR)
