Adequate Disclosure

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Adequate Disclosure

A convention in which accountants attempt to include all relevant or potentially relevant information in a financial statement, either in the statement itself or in a footnote.
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New and improved requirements have been prescribed pertaining to disclosures of financial risks to customers, adequate disclosures of conflict of interest, confidentiality of client and non-public information, order execution and recording, reconciliation and reporting of client asset segregation, complaint handling, short selling, business contingency, formulation of policies and procedures for internal controls, trading by employees and other affiliated persons, compliance function, record maintenance and retention, regular audits etc.
Part of the reason for the relatively low score of our PLCs is the lack of adequate disclosures compared to our counterparts in the South East Asian region, explained Estanislao.
The ADB report said the Philippines is falling behind in this aspect due to lack of adequate disclosures, particularly on company websites as most companies fail to provide key information such as contact details, policies and procedures, to name a few.
For savvy investors, a steady flow of information, timely and adequate disclosures are essential attributes for any company seeking to broaden its international shareholder base.
The market watchdog said that adequate disclosures would be required to be made without hampering the capital- raising potential of such firms in new- age sectors like technology.
Similar to taxpayer penalties, tax return preparers can avoid penalties under IRC section 6694(a) by making adequate disclosures; however, the adequate disclosure rules for preparers differ slightly from the IRC section 6662 taxpayer rules.
Dubai: The Qatar Stock Exchange (QSE) said adequate disclosures and transperncy are key to gain the confidence of both individuals and institutional investors.
There is an exemption in cases where the committee takes appropriate steps to determine whether adequate disclosures were received.
There are other adequate disclosures that are used for the other fees," he said in his comment letter.
The CCP acted on a concern raised by the Consumer Association of Pakistan, that paint manufacturers were hiding tokens or redeemable coupons in paint packs without adequate disclosures, leaving the consumers largely unaware of this practice.
The SEC has also agreed to a settlement with Michael Dell, the company's chairman and CEO, related to the alleged failure to provide adequate disclosures with respect to the company's commercial relationship with Intel prior to fiscal 2008.