ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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FULL DISCLOSURE Definition
FULL DISCLOSURE, generally, is the requirement to disclose all relevant or material facts to a transaction.
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TARGET is the goal intended to be attained and which is believed to be attainable, e.g. sales target, margin target, or profit target.
PBC LIST (PROVIDED BY CLIENT LIST) is a request by external auditors of items that will be required from the client by the auditor prior to the commencement of fieldwork. Such PBC lists are preliminary and will likely be expanded once the audit commences.