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.
References in periodicals archive ?
This area is perhaps the most controversial aspect of the proposal, because earlier attempts at simplification (e.g., omitting earnings per share and segment data for private reporting entities under both the IASB and FASB standards) have been directed only at differential disclosures.
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.
Opportunity exists for both positive theory and capital market studies to assess the characteristics associated with differential disclosures within these reporting standards, as well as bond market reactions to the information contained therein.
On differential disclosures: Given the litigation risk, this would be unfair and potentially harmful to certain enterprises and their shareholders.
"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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