full disclosure principle

full disclosure principle
учет принцип полного раскрытия информации (требует раскрытия в финансовой отчетности всей существенной информации, в том числе и не относящейся к данному отчетному периоду, напр., важных событий, произошедших после окончания учетного периода, планов, прогнозной информации и др., если обладание данными сведениями существенно влияет на возможное поведение пользователя учетной информации)
See:

Англо-русский экономический словарь.

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Смотреть что такое "full disclosure principle" в других словарях:

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