单词 | Full disclosure principle |
释义 | 充分披露原則 A principle requiring financial statements and notes accompanying the account to fully disclose all information of a material nature pertaining to the operating results and financial position of the entity. This is to ensure that a true picture of the operations and cash flow of this business is declared. 此等原則規定帳戶附帶的財務報表及紀錄須充分披露關於有關實體的經營業績及財政狀況的關鍵性資料。此等規定可確保已就有關業務的經營及現金流動的真實狀況作出聲明。 |
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