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Convention of disclosure : ウィキペディア英語版 | Convention of disclosure
The convention of disclosure requires that all material facts must be disclosed in the financial statements. For example, in 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 amount of unsecured debtors and amount of doubtful debts should be stated.This does not mean disclosure of each and every item of information. It only means disclosure of such information which is of significance to owners, investors and creditors.
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Convention of disclosure」の詳細全文を読む
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