Adequate disclosure in accounting practices mandates that all readers of a financial statement have access to pertinent data that would be deemed essential to understanding a company's financial position. Adequate disclosure requires that key facts are included within the financial statement to help investors and creditors adequately assess the financial situation of a particular company.
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учет адекватное раскрытие (всестороннее и доходчивое раскрытие информации в финансовой отчетности, дающее достаточно полную картину финансового положе... смотреть