Differential disclosure

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Differential disclosure

The practice of reporting conflicting or markedly different information in official corporate statements including annual and quarterly reports and 10-Ks and 10-Qs.

Differential Disclosure

The practice of a publicly-traded company placing contradictory earnings information on two different reports, especially so as not to have the discrepancy discovered.
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We want to hear in a focused way from people in small business, and the users of small business financial information and the auditors of small businesses, to understand exactly how they see things, to what extent there should be at the least differential disclosures and the like.
We write standards by looking at the economic transaction and coming up with the best answer we can with regard to the appropriate financial statement answer, and then we consider any differential disclosures that might relate to nonpublic companies," Crooch says.
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