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单词 Full disclosure
释义 充分披露
The presentation and disclosure of all significant and material information in financial statements. Full disclosure is achieved when financial statement users are supplied with sufficient information to ensure that financial statements are informative, reliable, and comparable with financial statements of other periods and of other entities. It is not enough if the information provided is only sufficient to put another person on enquiry: Dunne v English (1874) LR 18 Eq 524. See also Financial statement.
指在財務報表中提交及披露所有重要及關鍵的資料。如提供予財務報表使用者的資料足以確保財務報表有充份而可靠的資料、並可與其他期間及其他實體的財務報表比擬,即符合充分披露的標準。如所提供的資料僅足以使他人提出詢問,則不足以構成充分披露:Dunne v English (1874) LR 18 Eq 524。另見 Financial statement。
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更新时间:2024/12/26 16:45:35