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  2. Voluntary disclosure - Wikipedia

    en.wikipedia.org/wiki/Voluntary_disclosure

    Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and Securities and Exchange Commission rules, [1] [2] where the information is believed to be relevant to the decision-making of users of the company's annual reports.

  3. IFRS 7 - Wikipedia

    en.wikipedia.org/wiki/IFRS_7

    IFRS 7, titled Financial Instruments: Disclosures, is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It requires entities to provide certain disclosures regarding financial instruments in their financial statements. [ 1 ]

  4. IAS 1 - Wikipedia

    en.wikipedia.org/wiki/IAS_1

    IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.

  5. An Example of the Sorry State Of Financial Disclosures - AOL

    www.aol.com/news/2012-01-30-an-example-of-the...

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  6. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    Disclosure of Accounting Policies (1975) Presentation of Financial Statements (1997) 1975 January 1, 1975: January 1, 2027: IFRS 18 IAS 2: Valuation and Presentation of Inventories in the Context of the Historical Cost System (1975) Inventories (1993) 1976 January 1, 1976: IAS 3: Consolidated Financial Statements 1976 January 1, 1977: January 1 ...

  7. Corporate transparency - Wikipedia

    en.wikipedia.org/wiki/Corporate_transparency

    Corporate transparency describes the extent to which a corporation's actions are observable by outsiders. This is a consequence of regulation, local norms, and the set of information, privacy, and business policies concerning corporate decision-making and operations openness to employees, stakeholders, shareholders and the general public.

  8. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus—an amendment of GASB Statements No. 21 and No. 34: June 2001: Amended by various GASBS; Partially superseded by GASBS 89; 38. Certain Financial Statement Note Disclosures: June 2001: Amended by various GASBS; 39.

  9. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements. This for example occurred with the ...