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 ?
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”