Disclosure: A disclosure is additional information beyond information presented in the primary financial statements. Disclosures are additional information reported which generally details (provides additional detailed information) or reports other information not reported on the primary financial statements. The list below provides a sense for what a disclosure is. This is a set of disclosure examples. This is another set of examples, for testing of software.

A policy is a type of disclosure. Disclosures can be organized with topics.

[CSH: So, what is the thing which includes both the primary financial statements plus all the information contained in the notes to the financial statements including all the stuff enumerated below?]

Disclosures generally fit into one of the following categories:
  • Organization
  • Consolidation
  • Basis of Reporting and Presentation of Financial Statements
  • Significant Accounting Policies
  • Disclosures, Financial Statement Accounts
  • Disclosures, Broad Transaction Categories

The following is a summary of disclosures:
  • Organization
    • Nature of operations
  • Consolidation
  • Significant Accounting Policies
  • Basis of Reporting
    • Accounting Changes
    • Use of Estimates
    • Prior Period Adjustments
    • Changing Prices (Hyperinflation)
    • Earnings Per Share
    • Financial Instruments
    • Interim Reporting
    • Risks Uncertainties
    • Segment Reporting
    • Specialized Activities
    • Discontinued Operations
  • Financial Statement Accounts
    • Cash and Cash Equivalents
    • Receivables
    • Debt and Equity Securities
    • Equity Method Joint Ventures
    • Investments - Other
    • Inventory
    • Deferred Costs
    • Property, Plant, and Equipment
    • Intangible Assets, Goodwill and Other
    • Payables Accruals
    • Asset Retirement Obligations
    • Exit or Disposal Cost Obligations
    • Deferred Revenue
    • Contingencies
    • Commitments
    • Guarantees
    • Debt
    • Distinguising Liabilities from Equity
    • Equity
    • Revenue Recognition
    • Cost of Sales, Services
    • Compensation Related Costs, General
    • Stock Compensation
    • Post-employment But Pre-retirement Costs
    • Postretirement Pension Costs
    • Other Expenses
    • Research and Development Costs
    • IncomeTaxes
  • Broad Transactional Categories
    • Business Combinations and Reorganizations
    • Derivative Instruments and Hedging Activities
    • Consolidation
    • Financial Instruments Disclosure
    • Foreign Operations and Currency Translation
    • Interest
    • Leases, Operating
    • Leases, Capital
    • Leases, Sale and Leaseback
    • Nonmonetary Transactions
    • Related Party Disclosures
    • Subsequent Events
    • Unusual or Infrequent Items
    • Extraordinary Items
    • Transfers and Servicing