disclosure

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disclosure

the process of revealing evidence held by one party to an action or a prosecution to the other party. In some systems, in some matters, it is compulsory; in others it may require the support of the court and in yet others there might be a right to refuse to disclose. The same idea is conveyed by discovery which rather suggests that the party seeking the information has to ask for it - usually through the court - rather than the possessor being obliged to release it without asking.
References in periodicals archive ?
Another area that enables preparers to disclose the taxpayer information to third parties without consent is in the case of related taxpayers.
Traditional shareholder litigation seeks damages from the company, its directors and officers, financial auditors and investment underwriting banks on the theory that these corporate insiders failed to adequately disclose the company's true financial condition.
But the party will not have to disclose this money on the annual donations statement to the Standards in Public Office Commission.
If it is anticipated that this will occur (CPA or external service provider will disclose), under Sec.
In addition, each company will post a complete list of corporate political contributions on its website and disclose the guidelines and the rationale for their political giving.
For example, to disclose a bad debt for a sole proprietorship, the words "bad debt" should be printed on the line of Schedule C that shows the bad debt.
Instead it should be construed broadly and remedially to cover instances where an adviser failed to disclose to the client all material facts, including an adviser's conflicts of interest with its client.
She took over as head in 2009 and a Teaching Regulation Agency (TRA) disciplinary panel found that the following year, despite advice to the contrary, she failed to disclose the relationship.
"The DISCLOSE Act will force these secret donors out of the dark so the public knows who is paying for the ads that flood their mailboxes and airwaves."
Likewise, some officers claimAed they were contractual employees and were not supposed to disclose their foreign nationality.
Dubai: Dubai Financial Market (DFM) said the UAE listed companies have showed a 100 per cent compliance to disclose their preliminary results for the financial year 2017 within the deadline of 45 days from the end of the year in line with the regulations of the Securities and Commodities Authority (SCA).
Moscow: The regulator approved a new version of the requirements for credit institutions to disclose information about their operations.