Disclosure definition
/What is a Disclosure?
A disclosure is additional information attached to an entity's financial statements, usually as explanation for activities which have significantly influenced the entity's financial results. These disclosures are typically a mix of quantitative and qualitative information, and are mandated by the applicable accounting framework (such as GAAP or IFRS).
Investors like to review these disclosures in detail, to find clues about the underlying financial condition of a business.