1) materiality announcement
重要性披露
1.
New things, new problems like intangible assets and derivative financial instruments should implement materiality announcement by adopting pluralism of measure basis and measure attributes; accounting information of medium and small - sized enterprises should imple.
对无形资产、衍生金融工具等新事物、新问题应采用计量基础与计量属性的多元化进行重要性披露；对中小企业的会计信息应进行简要性披露。
2) brief announcement
简要性披露
4) Non-disclosure and Violation of the provisions of disclosure important information crime
违规披露、不披露重要信息罪
1.
There are many questions of the legal norms which investigating the legal responsibility of Non-disclosure and Violation of the provisions of disclosure important information crime.
然而目前对涉及证券市场的违规披露、不披露重要信息犯罪行为责任追究的法律规范存在诸多问题,特别是违规披露、不披露重要信息犯罪行为的刑事责任落实有限,是目前我国违规披露、不披露重要信息罪泛滥的重要原因之一。
5) Flexible disclosure
柔性披露
6) voluntary disclosure
自愿性披露
1.
Nowadays the security market attaches more and more importance to voluntary disclosure and credit construction,so a study of correlation between voluntary disclosure and security credit must be helpful and important.
目前,证券市场对上市公司自愿性披露和信用建设日益重视,因此,对我国上市公司自愿性披露的状况及与公司证券信用的关系的研究,十分具有现实意义。
2.
This paper first introduces the development in the disclosure of MRIC: from voluntary disclosure to mandatory disclosure.
文章首先介绍了美国内部控制报告由自愿性披露到强制性披露的发展历程,并结合我国上市公司的内部控制情况,就完善控制信息披露提出了几点建议。
3.
This paper puts forward a paradox of voluntary disclosure of earnings forecast to listed companies.
本文提出了一个关于上市公司盈利预测信息自愿性披露的悖论。
补充资料：信息披露的准确性原则
信息披露的准确性原则——
信息披露的准确性原则是指股份有限公司公开的信息必须尽可能详尽、具体、准确。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条