Papers > Business > Explanatory Notes Interpretation
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Explanatory Notes Interpretation
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Explanatory notes to the financial statements are an integral part of the statements.
These notes, sometimes called the financial review, result from the application of
the full disclosure concept discussed earlier. The notes disclose details of amounts
summarized for financial statement presentation, explain which permissible alternative
accounting practices have been used by the entity, and provide detailed disclosure
of information needed to have a full understanding of the financial
statements. ...
Although not usually a part of the explanatory notes to the financial statements,
most annual reports do include a summary of key financial data for a period of several
years.
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Paper Information
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Title: Explanatory Notes Interpretation
Words: 488 Rating: None Pages: 2 submitted by: hhernandez
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