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  2. Full disclosure (computer security) - Wikipedia

    en.wikipedia.org/wiki/Full_disclosure_(computer...

    The process by which the analysis of these vulnerabilities is shared with third parties is the subject of much debate, and is referred to as the researcher's disclosure policy. Full disclosure is the practice of publishing analysis of software vulnerabilities as early as possible, making the data accessible to everyone without restriction. The ...

  3. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Full disclosure principle: Amount and kinds of information disclosed should be decided based on trade-off analysis as a larger amount of information costs more to prepare and use. Information disclosed should be enough to make a judgment while keeping costs reasonable.

  4. International Ethics Standards Board for Accountants

    en.wikipedia.org/wiki/International_Ethics...

    The definition covers the way a group of companies operate and present themselves, and is consistent with the Statutory Audit Directive. The IESBA periodically issues revisions to the IESBA Code. In 2019, the IESBA issued revisions to Part 4B of the IESBA Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised). [ 7 ]

  5. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The Financial Accounting Standards Board (FASB) is a private standard-setting body [1] whose primary purpose is to establish and improve Generally Accepted Accounting Principles (GAAP) within the United States in the public's interest.

  6. 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.

  7. Full disclosure - Wikipedia

    en.wikipedia.org/wiki/Full_disclosure

    Full Disclosure, a 2005 comedy/romance short film "Full Disclosure" (The West Wing), an episode of the TV series The West Wing "Full Disclosure" (Alias episode), an episode of the TV series Alias "Full Disclosure" (Steven Universe), an episode of the TV series Steven Universe "Full Disclosure" , an episode of the TV series Girls

  8. International Federation of Accountants - Wikipedia

    en.wikipedia.org/wiki/International_Federation...

    The International Auditing and Assurance Standards Board or IAASB is an independent standard-setting board that develops the International Standards on Auditing.IAASB issues International Standards on Auditing covering various services offered by professional accountants worldwide like auditing, review, other assurance, quality control, and related services.

  9. Convention of disclosure - Wikipedia

    en.wikipedia.org/wiki/Convention_of_disclosure

    The convention of disclosure requires that all material facts must be disclosed in the financial statements.For example, in the case of sundry debtors, not only the total amount of sundry debtors should be disclosed, but also the amount of good and secured debtors, the amount of good but unsecured debtors and amount of doubtful debts should be stated.