Disclosure by a company refers to publication of all relevant and material information either legally required by regulators or desired by investors to assist with investment decisions. All companies, whether public or private, have to abide by minimum disclosure, transparency and timely reporting rules. In an accounting context, full disclosure refers to the notes accompanying a company’s financial statements that explain, for example, which accounting methods and methodologies have been applied in order to provide a detailed understanding of the numbers in isolation.

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