We use the word "boilerplate" a lot at work. It's such a strange phrase that seems like it's probably traveled far from its original meaning, so I looked up what that meaning was.
It goes back to newspapers. Large advertisers and content syndicates would distribute ready-to-go printing plates to local newspapers that could easily just go onto the press and be ready to print without any modification. These plates resembled rolled steel that was used to make boilers.
@srol there's mention of the word "boilerplate" in the International Accounting Standards Board's discussion paper on Disclosure Initiative
Mostly about how it's not sensible for companies to just meet a checklist of disclosures, because some disclosures are not material/relevant to their particular nature of business
So for practitioners or preparers of financial reports, "boilerplate" doesn't have good connotations. Then again, many auditors disagree with these preparers
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