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MPERS 2025 Section 4: Disaggregate Information When It Matters

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A single number does not always tell the full story.

MPERS 2025 Section 4 emphasises that financial statement line items should be disaggregated when doing so helps users better understand an entity’s financial position.

Significant balances such as the following may need to be presented in greater detail where relevant:

  • Trade receivables;

  • Inventories;

  • Borrowings; and

  • Cash and cash equivalents.

Breaking down these balances can improve transparency and help users identify:

  • Potential risks;

  • Concentrations;

  • Differences between types of balances; and

  • Important trends.

The objective is simple:

Financial information should be presented in a way that is relevant, understandable and useful for decision-making.

Financial reporting is not merely about presenting totals. It is also about helping users understand what those totals represent.

CCS | Beyond Numbers

MPERS 2025 第 4 节：重要项目，就要进一步拆分披露

一个总数，未必能够完整反映背后的真实情况。

MPERS 2025 第 4 节强调，当进一步拆分财务报表项目能够帮助使用者更好地了解企业的财务状况时，企业就应适当地进行分类及细分披露。

在适当情况下，以下重大项目可能需要提供更详细的资料：

  • 应收账款；

  • 存货；

  • 借款；以及

  • 现金及现金等价物。

将这些余额进一步拆分，有助于提高透明度，并帮助使用者识别：

  • 潜在风险；

  • 风险集中度；

  • 不同类型余额之间的差异；以及

  • 重要趋势。

财务报告的目标很简单：

以相关、易于理解并且有助于作出决策的方式呈现财务信息。

财务报告不只是呈现一个总数，更重要的是帮助使用者了解这些数字背后真正代表的内容。

CCS | Beyond Numbers