MPERS 2025 Section 8 shifts the focus from generic, boilerplate disclosures to accounting policy information that is material and relevant to users of the financial statements.

The objective is not to disclose more information, but to disclose information that is more useful.

Entities should clearly explain the accounting policies, judgements and estimates that have a significant effect on the financial statements.

Clear, entity-specific disclosures help investors, lenders and other stakeholders understand not only the numbers reported, but also the reasoning and assumptions behind them.

Meaningful disclosure promotes transparency, builds trust and supports better decision-making.

Good disclosure is not about saying more. It is about explaining what matters.

CCS | Beyond Numbers

MPERS 2025 第 8 节：为什么重大会计政策信息很重要？

MPERS 2025 第 8 节将重点从千篇一律的标准化披露，转向披露对财务报表使用者真正重大且相关的会计政策信息。

修订的目标不是披露更多内容，而是披露更有价值、更有用的内容。

企业应清楚说明对财务报表产生重大影响的：

• 会计政策；

• 管理层判断；以及

• 会计估计。

清晰且具企业特色的披露，能够帮助投资者、银行及其他利益相关者，不仅了解财务报表中的数字，也了解这些数字背后的依据、判断及假设。

有意义的披露能够提升透明度、建立信任，并为使用者作出更好的决策提供基础。

良好的披露，不是说得更多，而是清楚解释真正重要的事项。

CCS | Beyond Numbers