disclosure

disclosure
Information given in the narrative notes to *financial statements. Disclosure of items is either (i) required by *Generally Accepted Accounting Principles or (ii) offered as a means of amplifying and explaining financial statement items. The legal writer L. C. B. Gower stated in 1969 that "as the fundamental principle of investor protection, disclosure only works if the information disclosed can be safely taken as accurate. Unless checked by some independent authority this cannot be relied on; so as far as the accounts are concerned the auditors are this independent (and usually reliable) authority" (quoted in Chambers, R. J., 1995, 73).

Auditor's dictionary. 2014.

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  • disclosure — dis·clo·sure /dis klō zhər/ n: an act or instance of disclosing: as a: a lender s revelation of information to a consumer under the Truth in Lending Act that enables the consumer to make an intelligent decision about the loan b: the revelation to …   Law dictionary

  • Disclosure — may refer to: Philosophy World disclosure, a term referring to the way that humans make sense of the world Reflective disclosure, a term coined by philosopher Nikolas Kompridis Computers Full disclosure, disclosing full information about… …   Wikipedia

  • Disclosure — Dis*clo sure (?; 135), n. [See {Disclose}, v. t., and cf. {Closure}.] 1. The act of disclosing, uncovering, or revealing; bringing to light; exposure. [1913 Webster] He feels it [his secret] beating at his heart, rising to his throat, and… …   The Collaborative International Dictionary of English

  • Disclosure — Solicita una imagen para este artículo. Título Argentina: Acoso sexual España: Acoso …   Wikipedia Español

  • disclosure — (n.) 1590s; see DISCLOSE (Cf. disclose) + URE (Cf. ure). Formed in English, perhaps on model of CLOSURE (Cf. closure) …   Etymology dictionary

  • disclosure — (izg. disklòužer) m DEFINICIJA ekon. obveza svih korporacija čije se dionice nalaze u rukama velikog broja osoba, tj. kod javnih vlasnika, da moraju informirati javnost o pozitivnim ili negativnim promjenama, koje mogu utjecati na odluke o… …   Hrvatski jezični portal

  • disclosure — [n] announcement, revelation acknowledgment, admission, advertisement, betrayal, blow by blow*, broadcast, confession, declaration, discovery, divulgation, divulgence, enlightenment, exposal, exposé, exposure, handout, impartance, impartation,… …   New thesaurus

  • disclosure — ► NOUN 1) the action of disclosing information. 2) a fact, especially a secret, that is disclosed …   English terms dictionary

  • disclosure — [disklō′zhər] n. 1. a disclosing or being disclosed 2. a thing disclosed; revelation …   English World dictionary

  • disclosure — A company s release of all information pertaining to the company s business activity, regardless of how that information may influence investors. Bloomberg Financial Dictionary See also ownership disclosure Euroclear Clearing and Settlement… …   Financial and business terms

  • disclosure — n. 1) to make a disclosure 2) a financial; public; sensational, startling disclosure 3) a disclosure that + clause (the disclosure that he had been in prison ruined his chances for public office) * * * [dɪs kləʊʒə] public sensational startling… …   Combinatory dictionary

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