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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › disclosure meaning
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 ?
Disclose by way of note
thank you very much
Does same things if any IFRS says ‘disclosure ‘ means DISCLOSURE BY NOTE also apply in other books such as BPP ?
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”