Читать книгу Wiley GAAP: Financial Statement Disclosure Manual - Joanne M. Flood - Страница 97
Parenthetical Explanations
ОглавлениеInformation is sometimes disclosed by means of parenthetical explanations appended to the appropriate statement of financial position caption. Parenthetical explanations have an advantage over both notes to the financial statements and supporting schedules. Parenthetical explanations place the disclosure prominently in the body of the statement instead of in a note or schedule where it is more likely to be overlooked. For example:
Example—Parenthetical Explanations
| Common stock ($10 par value, 200,000 shares authorized, 150,000 issued) | $1,500,000 |
