Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 96

When preparing disclosure notes, entities should consider the purpose of the disclosure—to provide users with information that assists them in assessing the entity's performance and cash flow. The notes should enhance the information presented on the face of the financial statements, provide clarity, and be organized in a logical manner. Entities should also word notes in plain English, consider tabular formats, and cross references.

The following five disclosure techniques are used in varying degrees in contemporary financial statements:

1 Parenthetical explanations

2 Notes to the financial statements

3 Cross‐references

4 Valuation allowances (sometimes referred to as “contra” amounts)

5 Supporting schedules.