disclosure materiality 中文意思是什麼
disclosure materiality
解釋
實質上的資料披露- disclosure : n. 1. 泄露，暴露；（發明等的）公開。2. 揭發；顯示；開誠布公的話。
- materiality : n. 物質性；實體性，有形（物）（opp. spirituality）；【法律】重要性；實質性，〈pl. 〉物質，實體。
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The term " materiality " in information disclosure system is discussed in chapter ii
第二章探討信息披露制度中的重大性標準。 -
According to the theory, the multi - levels accounting information disclosure system is completely accorded with the relativity principle, the materiality principle, the cost - income principle ; from the practice, it can satisfy the different quest to the different user, and it can also help to the promotion of the disclosure quality and the accounting theory and practice. it had been adopted by the unite states and england for many years as an accounting convention, it is also adopted by european country such as german holland belgium, spain
從理論上看，多層次的會計信息披露制度更符合會計的相關性原則、重要性原則、和成本效益原則；從實踐上看，它滿足了不同企業的會計信息需求者對會計信息的不同需求，更符合我國實際，有利於披露質量的提高，有利於我國會計理論與實務水平的快速提高。 -
Major principles included in gaap are the objective principle, the materiality principle, the consistency principle, the conservatism principle, the accrual - basis accounting principle, the adequate disclosure principle, the matching principle, the realization principle, and the cost principle
公認會計原則所包括的主要原則有：客觀性原則，重要性原則，一致性原則，穩健性原則，權責發生制原則，充分披露原則，配比原則，實現原則和成本原則。 -
The most important accounting principles include the accrual principle, the historical principle, the realization principle, the matching principle, the prudence principle, the objectivity prin ? ciple, the full - disclosure principle, the consistency principle and the materiality principle
最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。 -
The stable - monetary - unit concept is the accountants basis for ignoring the effect of inflation and making on restatements for the changing value of the money. the most important accounting principles include the accrual principle, the historicl principle, the relization principle, the matching principle, the prudence principle, the objectivity principle, the full - disclosure principle, the consistency principle and the materiality principle
最重要的會計原則包括權責發生制原則、歷史成本原則、收入實現原則、配比原則、穩健性原則、客觀性原則、充分揭示原則、一致性原則及重要性原則。 -
To the fullest extent, the misrepresentation refers to the behavior violating the obligation of the disclosure, yet only the misrepresentation with materiality results in the loss the investors
證券不實陳述廣義上指在證券市場上違反信息披露義務的行為，不實陳述應當具有「重大性」 。 -
Since the present chinese securities laws and regulations adopt different criteria of materiality with regard to the disclosure requirement in the primary and secondary market, this chapter argues that an integrated standard of materiality shall replace the dual criteria in the securities information disclosure system
本章認為，目前我國證券法律法規針對二級市場和一級市場設定不同重大性標準的做法應予改變，應當以統一的重大性標準取代這種二元化的標準。 -
According to the different time of continuing disclosure, continuing disclosure system is divided into periodic disclosure system and temporary disclosure system. on the basis of essential elaboration and analysis the thesis put forward some definite proposals on the submission time of the periodic report and materiality standards of the temporary report
本文對我國和其他各國關于這兩種制度的規定進行了概要地闡述和分析，並在此基礎上對我國定期報告中的提交期限問題和臨時報告中的重大性標準問題提出了一些具體的完善建議。 -
At first, this thesis uses the asymmetric information theory to elucidate the significance of commercial bank ' s information disclosure, and then puts forward that information disclosure of china ' s commercial banks must satisfy the qualitative characteristics which include usefulness in decision making, comprehensive, relevance, reliability, comparability and consistency and must subject to considerations of two principles of costs and benefits and materiality. following this, this thesis attests that strengthening the supervision of commercial bank disclosure can improve the quality of disclosure by using the cost - benefit analysis and the game - theoretic modeling and analysis
本論文首先運用不對稱信息理論闡明了商業銀行信息披露的重要意義，接著提出了我國商業銀行信息披露必須滿足決策有用性，全面性、相關性、可靠性、可比性和一致性等質量特徵並要考慮到成本效益和重要性兩個原則的限制，然後通過成本效益分析和博弈分析證明對商業銀行信息披露加強監管可以提高披露質量。
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