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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.


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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.
Differential problems & possibilities accounting: the concept of big ... by Cheney, Glenn / Financial Executive
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