【学习笔记】c24 -review the full disclosure Principle and describe how ...

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c24
-review the full disclosure Principle and describe how it is implemented
-discuss the disclosure,requirements for related -party transactions, post-balance-sheet events, major business segments, and interim reporting
-identify the major disclosures in the auditor\'s report and understand management\'s responsibilities for the financial statements
-identify reporting issues related to financial forecasts and fraudulent financial reporting


full disclosure principle
-increase in reporting requirements
-differential disclosure
-notes,to the financial statements

disclosure issues
-special transactions or events
-post-balance-sheet events
-diversified companies
-interim reports

auditor\'s and management\'s reports
-auditor\'s report
-management\'s reports

current reporting issues
-reporting on forecasts and projections
-internet financial reporting
-fraudulent financial reportinf
-criteria for accounting and reporting choices

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关键词：Disclosure principle describe closure Review

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