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FINANCIAL PERFORMANCE REPORT December 2017Contents INTRODUCTION .......................................................................................................................................
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Presentation and disclosure requirements refer to the guidelines and standards set by regulatory bodies for how financial information should be presented in reports, statements, or filings to ensure transparency and clarity.
Entities such as public companies, financial institutions, and other organizations that are subject to regulatory oversight are required to file presentation and disclosure requirements.
Presentation and disclosure requirements are typically filled out by following the guidelines provided by the regulatory bodies, ensuring that all necessary information is accurately reported and clearly presented.
The purpose of presentation and disclosure requirements is to provide stakeholders, investors, and other interested parties with relevant and reliable information about an entity's financial position, performance, and risks.
Information that must be reported on presentation and disclosure requirements includes financial statements, notes to the financial statements, accounting policies, significant accounting estimates, and other relevant information.
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