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Essay specific features
Written by:
Helen F
Date added:
April 29, 2015
Level:
University
Grade:
A
No of pages / words:
3 / 715
Was viewed:
2111 times
Rating of current essay:
Essay content:
In other words, the statements should offer any explanation that is needed to keep them from being misleading. Explanatory notes are considered an integral part of the financial statements. For instance, a change from one accounting procedure to another should be reported. In general, the form of the financial statements can affect their usefulness in making certain decisions...
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In general, the form of the financial statements can affect their usefulness in making certain decisions. For example take the section of liabilities on a company's financial statements. If a company has large amounts of notes payable, an explanatory note may disclose the balances, maturities, interest rates, and other features of the debts...
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