Full Disclosure

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Title: Full Disclosure

Essay Details:

Subject: Business

Author: Joan R

Date: September 26, 2011

Level: University

Grade: A

Length: 3 / 745

Essay text:

However, full disclosure does mean more than the financial statements and the notes that accompany the statements. The financial statements themselves disclose some information such as earnings per share, revenues etc. The notes provide more information such as the method of depreciation used. The annual report provides even more information. Specifically, the annual report contains Management’s Discussion and Analysis (MD&A). The MD&A includes information about an organization’s liquidity, capital resources as the results of operations. (Kieso, et al., 2007) Other types of disclosure include management’s forecasts, certifications regarding internal controls, news releases and other reports filed with government agencies...

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