Statements Of The Public Company Accounting Disclosure

Accounting statements is significant for investors, but due to their own limitations, they can not provide accounting statements to investors all the information required, such as:accounting statements disclose historical information, the lack of the expected business conditions, but investors and potential investors more concerned the information of business performance and future financial situation. accounting statements have fixed format, the contents of the table can be only measured in monetary, much non-financial information can not be reflected in the table, and so on. Investors may make the wrong decisions because of this. In this situation, the annotations stand out with its own unique advantages, this disclosure form is colorful, flexible and has obvious advantages, more and more investors accept it. Annotations reflected the information which can not be disclosed in tables in the form of notes out of the accounting statements, the figures can provide investors more listed companies financial information based on the true extent or clues, it can be said that the more detailed annotations, investors will gain a detailed understanding of the financial situation of listed companies, operating results and cash flow.It is an important part of the overall financial accounting reports and can broaden the formatting information of accounting statements in quantitative and qualitative, its purposes is to meet the decision-making needs of investors with adequate and high-quality accounting information.This paper is built up on previous research results, the analysis of the current situation at home and abroad and domestic research conducted on the basis of laws and regulations. This paper comprises five chapters: ChapterⅠ; Introduction of the topic motivation, research ideas and research methods, innovative views in this paper. While recalling the researching situation about financial annotations at home and abroad, carding domestic laws and regulations.ChapterⅡ; starting with the financial annotations meaning, briefing statements note forms and contents, using the game theory, the principal-agent theory and the theory of capital market to analysis annotations information disclosure.ChapterⅢ; discussing the motives for the disclosure and significance of the disclosure statement notes, there will be the emergence because of demand and supply. this chapter analysis the demand of investors, creditors and intermediaries to statements notes, the statement notes supply of listed companies, explaining the significance of the disclosure of note information.ChapterⅣ; the problems in listed companies about annotations disclose now, since the statements notes information is part of the accounting information, so this chapter analysis the the existing problems from the quality of accounting information requested reliability,relevance, understandability and comparability in listed companies in China.ChapterⅤ; offering some proposals to perfect annotations disclosure of listed companies. from government regulation, intermediary institutions, listed companies three angles, hoping this can be further enhanced and can be paid more attention by every aspect, so that a future statements notes will be more reliable, complete, standardized.