Voluntary disclosure means providing information beyond what is strictly required by law or accounting standards, often to improve transparency and stakeholder confidence. This may include management commentary, ESG information, risk explanations, or forward-looking insights. Good voluntary disclosure can strengthen credibility, though it must still be accurate and balanced.
Voucher
A voucher is a document that supports and authorizes an accounting entry or payment transaction. It may include details such as date, amount, purpose,...
Volume Rebate
A volume rebate is a discount or refund given by a seller to a buyer after the buyer purchases a specified quantity or achieves...
Volatility
Volatility refers to the degree of fluctuation in prices, values, earnings, cash flows, or market conditions over time. High volatility means there are frequent...
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