Continuing Research Project – Financial Disclosures
Introduction and Purpose of Assignment
The continuing research project in this course will examine the underlying theory, market application, and ethical implications of the various accounting practices that you are working with each week. This week will focus on the analysis of financial disclosure requirements.
Upon completion of this assignment you should be able to evaluate the appropriate role of financial disclosures. (1.5)
Theory and Context
During an election year the public view of financial disclosures is often in relationship to a candidate’s income. In accounting, financial disclosures reveal to the stakeholders information that is material, but not specifically revealed in the content of the numeric portions of the financial statements. There can be some grey areas regarding what is/is not material – which will then impact the information that is disclosed. The following video discusses the concept of Corporate Disclosure – Deciding What Matters.
Financial times. (2015). Corporate disclosure – deciding what matters. Authrer’s note. Retrieved from https://www.youtube.com/watch?v=Lsl-CFGctL8
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