Who can tell me, what is accounting information disclosure? What does accounting information disclosure include? Be specific.

In fact, the disclosure of accounting information is to supplement and explain in detail the contents and matters that cannot or are difficult to fully express in the accounting statements themselves, so as to help understand the contents of the accounting statements.

It mainly includes the following aspects: basic accounting assumptions, accounting policies, changes in accounting policies, changes in accounting estimates, accounting errors, related relationships and related transactions, future events in the balance sheet, contingencies, and details of important items in accounting statements.

Extended data:

Neo-classical accounting information disclosure theory holds that the social optimal quantity of information production is the amount of information that makes marginal social cost and marginal income equal.

However, accounting information has the characteristics of public goods, and public goods have externalities and hitchhiking behavior. This characteristic of accounting information is just the most fundamental difference between neoclassical theory and normative theory, because the former regards accounting information as a private product, not a public product.

Empirical accounting theory focuses on analyzing the political process of public intervention and explaining the formulation process of accounting standards. According to the public interest theory, accounting standard-setters should be selfless, and they will weigh the control cost and the social benefits brought by the improvement of market operation in order to maximize social welfare as much as possible.