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 ?
The Smith court ruled that the disclosures by the Big Springs chief did not exceed the applicant's consent because he spoke only about the former officer's job performance and capabilities and only disclosed information to the USMS investigator.
Securities and Exchange Commission (SEC) Reg FD requires fair disclosure of any material information be made to all investors at the same time.
MD&A Disclosure -- Non-public companies that have a significant ownership or liability interest not represented within management or on the board of directors and organizations with substantial outside capital or organizations that operate within the public trust should consider including disclosures like the Management Discussion and Analysis discussion required by public companies to supplement their financial statements.
International Financial Reporting Standard (IFRS) 7, Financial Instruments: Disclosures, introduces requirements to improve information on financial instruments in entities' financial statements, replacing International Accounting Standard (IAS) 30, Disclosures in the Financial Statements of Banks and Similar Institutions, and some of the requirements in IAS 32, Financial Instruments: Disclosure and Presentation.
* Some state insurance departments require multipage disclosures for certain products.
Disclosures of corporate risk management have recently become an issue of great concern to various stakeholders in both developed and emerging economies.
The Securities and Exchange Commission (SEC) continues to scrutinize management's discussion and analysis (MD&A) disclosures for quality and compliance with Item 303 of Regulation S-K.
Summary paragraph: How to ensure fee disclosures were made
Dubai Financial Market (DFM) has launched its online disclosure solution 'Efsah' (the Arabic synonym of "Disclosure"); a secure web-based application enabling listed companies to publish their disclosures swiftly and effectively.
Then what's the appropriate benchmark to use in assessing whether disclosures that are included in financial reports are "full"?
Indeed, many relate instances of "looking but not seeing" or "eyes wide shut." These contradictory statements describe what happens when too many financial disclosures impair their usefulness.