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02 January 2014 Difference between presentation and disclosure??

02 January 2014 Disclosures means informing the users of financial statements and presentation is the manner and form of disclosing.

07 February 2014 Can you please clarify...as the given statement is not clarifyinh my doubt.
whatever being given on the face of P&L , Balance Sheet and Cash Flow Statement is Presentation and Notes to accounts is the disclosure.




07 February 2014 Mostly disclosure will be as required by law the material items required mandatorly to be informed to user of financial statements.

Presentation is giving something more then what u have to disclose for better way of informing to them.



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