- This topic has 1 reply, 2 voices, and was last updated 7 years ago by
.
Viewing 2 posts - 1 through 2 (of 2 total)
- Posts
Presentation = Items appearing clearly on the face of the financial statements such Share capital, Property Plant and Equipment etc.
Disclosure = Provision of additional information in the notes that is not directly available on the face of the financial statement. For instance, the rate used in determining the capitalised borrowing costs, or the fair value of investment properties measured at cost etc.
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.