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disclosure meaning

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › disclosure meaning

  • This topic has 3 replies, 2 voices, and was last updated 10 years ago by AvatarMikeLittle.
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  • March 1, 2016 at 12:26 pm #302814
    AvatarASHOK
    Member
    • Topics: 64
    • Replies: 103
    • ☆☆

    there is lots of IFRS in opentuition notes saying disclosures ,does this disclosures means to disclose by NOTES in the financial statements ? or does means other things other than to disclose by notes ?

    March 1, 2016 at 6:14 pm #302900
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    Disclose by way of note

    March 2, 2016 at 5:14 am #302949
    AvatarASHOK
    Member
    • Topics: 64
    • Replies: 103
    • ☆☆

    thank you very much

    Does same things if any IFRS says ‘disclosure ‘ means DISCLOSURE BY NOTE also apply in other books such as BPP ?

    March 2, 2016 at 8:57 am #302984
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    I can’t speak for Kaplan nor BPP nor any one – it’s even doubtful that I speak for Opentuition. But where you read the “word” disclosure in any accountancy related material, I believe that you will be safe to assume that it relates to “disclosure of information within the financial statements of an entity”

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