Legal Lexicon

Finanzberichterstattung

Sarbanes

Sarbanes usually refers to the Sarbanes-Oxley Act on corporate regulation. Learn more about its significance and impact!

Materiality

Materiality describes which information is essential for decision-making. Discover how relevance influences law, business & communication!

Annual Surplus

The annual surplus shows a company’s profit for the fiscal year. Learn more about its significance and calculation in the detailed article!

Disclosure

Disclosure refers to the act of revealing confidential or important information. Curious? Discover fascinating facts in the full article!