presentation and disclosure

presentation and disclosure
представление (и раскрытие)

одна из целей аудиторской проверки (audit objectives). Заключается в том, чтобы убедиться, что все статьи финансовой отчетности (financial statements) должным образом классифицированы и описаны


Специализированный англо-русский словарь бухгалтерских терминов. .

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