Disclosure and Discontinuance: Difference between pages

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1. ''Financial reporting - interpretation''.  
''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.
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 ==
== See also ==
* [[Connected person]]
* [[Discontinuance method]]
* [[Contingent liabilities]]
* [[Going concern]]
* [[Financial reporting]]
* [[Solvency]]
* [[Financial statements]]
* [[NDA]]
* [[Notes]]
* [[Recognition]]


[[Category:Accounting,_tax_and_regulation]]

Revision as of 14:19, 23 October 2012

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.

See also


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