| 试论表外会计信息的披露 |
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| 引用本文： | 王清刚. 试论表外会计信息的披露[J]. 财会通讯, 2004, 0(4) |
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| 作者姓名： | 王清刚 |
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| 作者单位： | 中南财经政法大学会计学院 湖北 |
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| 摘 要： | 会计披露(Disclosing),亦称为会计揭示、会计报告或会计呈报,指会计主体依据一定的会计规范,按照特定的方法和程序,采用恰当的形式向财务信息使用者提供他们所需要的信息。编制财务报表是财务信息披露的主要形式,此外还有形式多样的表外信息披露,如报表注脚、报表附注、附表、管理层讨论与分析、预测报告等。表外信息的提供,能够增加信息披露的透明度,有效保护投资者的利益,因而引起越来越多的关注。
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| 关 键 词： | 表外披露 披露形式 披露要求 披露创新 |
Brief Discussion on Off-the-Statements Disclosure |
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| Wang Qinggang. Brief Discussion on Off-the-Statements Disclosure[J]. Communication of Finance and Accounting, 2004, 0(4) |
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| Authors: | Wang Qinggang |
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| Abstract: | Disclosure means that provided financial information in financial statements and related notes to the users for their decision-making. Disclosure is concerned with information in both the financial statements and supplementary communications-includingfootnotes, notes to the financial statements, additional financial statements, management's analysis, financial and operating forecasts, etc. Supplementary disclosure has greatly increased transparency of financial reporting, and got more and more attention. |
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| Keywords: | Off-the-statements disclosure Methods and requirements Improvement |
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