continuous disclosureとは 意味・読み方・使い方

(7)Encourage continuous delivery and disclosure of information, including that on risks.発音を聞く 例文帳に追加

⑦リスク情報を含めた継続的な情報発信・開示の促進 - 金融庁

(7) Encourage continuous delivery and disclosure of information, including that on risks発音を聞く 例文帳に追加

⑦ リスク情報を含めた継続的な情報発信・開示の促進 - 金融庁

The scope of English language disclosure documents is currently limited to continuous disclosure documents. In order to develop an English language disclosure system which considers the needs of foreign companies while working to protect investors, the Disclosure System Working Group is currently studying the expansion of the scope of English language disclosure to include certain issuance disclosure documents. Based on the results of its study, the FSA will urgently work to submit a related bill to the Diet, and amend a series of related Cabinet Orders and Cabinet Office Ordinances as needed, with a target of FY2011.発音を聞く 例文帳に追加

投資家保護を図りつつ外国企業のニーズを踏まえた英文開示制度を整備するため、現在、継続開示書類に限られている英文開示の対象書類を、発行開示書類に拡大する等の方策について、開示制度ワーキング・グループにおいて検討しているところであり、検討の結果を踏まえ、必要に応じ、関連法案の早急な国会提出を図るほか、関連政府令の改正を平成 23年度中を目途に行う。 - 金融庁

Companies listed on markets for growing companies are generally more risky than companies in a stable period that are listed on main markets. Therefore, to gain confidence from investor, there is a need for continuous delivery and disclosure of information, such as on the progress of management strategy and risks.発音を聞く 例文帳に追加

新興市場の上場企業は本則市場に上場している安定期の企業と比較して一般的に事業におけるリスクが大きいことから、投資者の信頼を得るには経営戦略の進捗状況やリスク情報等の継続的な情報発信・開示が求められる。 - 金融庁

To enable the formation of results of publicity activity in a client, and approach to continuous utilization to users of the publicity activity and the utilization of business practice by considering uniformity between a medium "transaction management media" in information-disclosure type publicity activity and dedicated materials.例文帳に追加

情報公開型の広報活動における媒体「取引管理メディア」と専用資材との画一性について考慮して、依頼主「クライアント」の広報活動の実績と、広報活動の利用者に対する継続的利用への折衝「アプローチ」及び実務利用への形式化を可能とする。 - 特許庁

In view of the above, companies choosing to use IFRS should be required to also disclose Japanese GAAP financial information corresponding to the current and previous year, only in the first year of IFRS application.Considering that a certain level of continuity should be ensured for the information disclosed and that the cost and burden of parallel disclosure should be eased, it would be appropriate to consider a simpler and more effective measure for information disclosure.The measure could include replacing continuous parallel disclosure in subsequent years by adding explanatory notes comparing significant differences between IFRS and the Japanese GAAP when applicable, and excluding the parallel disclosure (for the current year under the Japanese GAAP) in the first year of IFRS introduction from the scope subject to external audits.発音を聞く 例文帳に追加

以上を踏まえると、ＩＦＲＳ適用企業の財務諸表を理解する上で必要となる一定の連続性を確保する観点と作成者の並行開示に係る負担・コストの観点の双方に配慮し、並行開示は、導入初年度における開示(前年度及び当年度財務諸表各１年分)に限定し、継続的な並行開示に代えて、ＩＦＲＳと我が国会計基準の重要な差異の注記にとどめることや、導入初年度の並行開示(旧基準に基づく当年度分)については、監査人の監査の対象としないことなど、簡素で有効な情報提供の方策を検討することが適当である。 - 金融庁