Costs and Benefits of Disclosure

Authored by: Ann Gaeremynck , Mathijs Van Peteghem

The Routledge Companion to Accounting, Reporting and Regulation

Print publication date:  September  2013
Online publication date:  October  2013

Print ISBN: 9780415625739
eBook ISBN: 9780203103203
Adobe ISBN: 9781136243509


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When judging the financial statements quality attention is usually paid to the two most relevant issues: measurement and disclosure. Over the years, questions related to disclosures have arisen. The fact that disclosures in the notes have significantly expanded has on the one hand led to questions regarding how meaningful such disclosures are, and has on the other hand raised serious concerns about the overall quality of the disclosures. Furthermore, the global financial crisis and the introduction of IFRS have contributed to the renewed interest in disclosure issues.

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