적정공 시 VS 완전공시
Regulation Fair Disclosure, also commonly referred to as Regulation FD or Reg FD, is a regulation that was promulgated by the U.S. Securities and Exchange Commission (SEC) in August 2000. The rule mandates that all publicly traded companies must disclose material information to all investors at the same time.
The regulation sought to stamp out selective disclosure, in which some investors (often large institutional investors) received market moving information before others (often smaller, individual investors).
Regulation FD fundamentally changed how companies communicate with investors by bringing more transparency and more frequent and timely communications, perhaps more than any other regulation in the history of the SEC.
Most of the corporate announcements are issued in press releases or during the conference calls and are summarized at websites.
Full Disclosure
1. The U.S. Securities and Exchange Commission's (SEC) requirement that publicly-traded companies release and provide for the free exchange of all material facts that are relevant to their ongoing business operations.
2. The general need in business transactions for both parties to tell the whole truth about any material issue pertaining to the transaction.
Full disclosure is that the supplying of large amounts of information to help investors make their own prediction of future firm performance.
The full disclosure principle states that any future event that may or will occur, and that will have a material economic impact on the financial position of the business, should be disclosed to probable and potential readers of the statements. Such disclosures are most frequently made by footnotes. For example, a hotel should report the building of a new wing, or the future acquisition of another property.
Full Disclosure Principle requires that all situations, circumstances and events that are relevant to financial statement users have to be disclosed. In other words, all of a company’s financial records and transactions have to be available for viewing.
Read more: http://www.investopedia.com/terms/f/fulldisclosure.asp#ixzz1ixdTV4VD
Read more: http://wiki.answers.com/Q/What_is_full_disclosure_principle#ixzz1ixmcLTpK
http://www.wikicfo.com/Wiki/Default.aspx?Page=Full-Disclosure-Principle&NS=&AspxAutoDetectCookieSupport=1
Regulation Fair Disclosure, also commonly referred to as Regulation FD or Reg FD, is a regulation that was promulgated by the U.S. Securities and Exchange Commission (SEC) in August 2000. The rule mandates that all publicly traded companies must disclose material information to all investors at the same time.
The regulation sought to stamp out selective disclosure, in which some investors (often large institutional investors) received market moving information before others (often smaller, individual investors).
Regulation FD fundamentally changed how companies communicate with investors by bringing more transparency and more frequent and timely communications, perhaps more than any other regulation in the history of the SEC.
Most of the corporate announcements are issued in press releases or during the conference calls and are summarized at websites.
Full Disclosure
1. The U.S. Securities and Exchange Commission's (SEC) requirement that publicly-traded companies release and provide for the free exchange of all material facts that are relevant to their ongoing business operations.
2. The general need in business transactions for both parties to tell the whole truth about any material issue pertaining to the transaction.
Full disclosure is that the supplying of large amounts of information to help investors make their own prediction of future firm performance.
The full disclosure principle states that any future event that may or will occur, and that will have a material economic impact on the financial position of the business, should be disclosed to probable and potential readers of the statements. Such disclosures are most frequently made by footnotes. For example, a hotel should report the building of a new wing, or the future acquisition of another property.
Full Disclosure Principle requires that all situations, circumstances and events that are relevant to financial statement users have to be disclosed. In other words, all of a company’s financial records and transactions have to be available for viewing.
Read more: http://www.investopedia.com/terms/f/fulldisclosure.asp#ixzz1ixdTV4VD
Read more: http://wiki.answers.com/Q/What_is_full_disclosure_principle#ixzz1ixmcLTpK
http://www.wikicfo.com/Wiki/Default.aspx?Page=Full-Disclosure-Principle&NS=&AspxAutoDetectCookieSupport=1
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