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What does Full Disclosure Principle mean?

The requirement that companies disclose all circumstances and events that would make a difference to financial statement users.

Full Disclosure Principle in a sentence
The full disclosure principle mandates that companies report all relevant information that could impact a user's understanding of the financial statements.

Full Disclosure Principle in German, French, Spanish and Italian

German
Offenlegungsprinzip
also Vollständigkeitsgebot

Gebot, alle wesentlichen Informationen im Anhang offenzulegen.

French
Principe de l'information complète
also Principe de la transparence

Obligation de fournir toute l'information nécessaire à la compréhension des comptes.

Spanish
Principio de revelación suficiente

Norma que exige revelar toda la información relevante para los inversores.

Italian
Principio dell'informativa completa

Dovere di fornire tutte le informazioni necessarie per una corretta lettura del bilancio.

Synonyms and opposites for Full Disclosure Principle

  • Synonym Transparency principle

More Accounting terms

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Full Disclosure Principle is filed under