财务报表信息披露的目的在于，向证券市场的参与者提供信息，形成有效市场，取消内幕信息，从而对投资者的决策行为产生影响。
The purpose of fiscal statement disclosure is to provide information to participants in securities market, and to form an effective capital market, thus to influence investors' decisions.
充分披露原则是指公司的财务报表应列报足够多的信息，以使外界能够据此对公司作出合理的判断。
The adequate disclosure principle holds that a company's financial statements should report enough information for outsiders to make knowledgeable decision about the company.
第二条企业财务报表中应当披露所有关联方关系及其交易的相关信息。
Article 2 an enterprise shall, in its financial statements, disclose the relevant information about all related party relationship and transactions.
第三条企业应当以对外提供的财务报表为基础披露分部信息。
Article 3 an enterprise shall disclose segment information on the basis of the financial statements it provides to outsiders.
通过与国际比较，可发现我国财务报表附注披露规范之间存在冲突、披露的信息不全面、披露的层次性不够分明及缺乏具体的准则指导等。
Compared notes of financial statements of China with international practice, it can be found that there are conflicts between the norms, and the the disclosure is not sufficient and clear in China.
对外提供合并财务报表的企业，应当以合并财务报表为基础披露分部信息。
An enterprise which provides consolidated financial statements to outsiders shall disclose segment information on the basis of consolidated financial statements.
财务报表附注是企业财务报告不可或缺的重要组成部分，附注披露的信息具有附属性、解释性、补充性、建设性。
The financial statement annotations are indispensable components of enterprises' financial reports, with attached nature, explanation nature, supplementary nature and constructive nature.
这应包括介绍，信息披露，确认和计量问题的关键在财务报表中的财务报表附注中说明。
This should include an explanation of the key presentation, disclosure, recognition and measurement issues in the financial statements and in the notes to the financial statements.
这应包括介绍，信息披露，确认和计量问题的关键在财务报表中的财务报表附注中说明。
This should include an explanation of the key presentation, disclosure, recognition and measurement issues in the financial statements and in the notes to the financial statements.
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