The purpose of accounting disclosure is to inform both current and potential investors of the accounting strategies and methods used when developing periodic corporate financial statements. These financial statements include, but are not limited to, the balance sheet, the statement of cash flows, the income statement, and the statement of stockholders’ equity. The full disclosure principle requires that any event that would have an impact on the financial statements should be disclosed.

As has been seen quite often in recent years, the importance of disclosing complete and accurate accounting information can have huge and lasting effects on the individuals, families, competitors, creditors, investors, markets, and many other groups associated with large corporate firms. These groups are known in the accounting world as stakeholders in the company. Financial statements are used by both internal users and external users. Internal users use the financial statements to plan for the future.
http://www.wisegeek.com/what-is-accounting-disclosure.htm

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