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The notes to the financial statements communicate information necessary for a fair presentation of financial position and results of operations that is not readily apparent from or not included in the financial statements themselves.
Notes to financial statements provide. The additional information gives clarity or. Notes to financial statements provide additional information and help clarify the items presented in the financial statements. Definition of Notes to Financial Statements.
PAS 1 paragraph 113 provides that an entity shall as far as practicable present notes in a systematic manner. To alert the readers of these important disclosures each financial statement is required to make reference to them. Notes to Financial Statements provide narrative description or disaggregation of items presented in the FS and info about items that do not qualify for recognition To provide the necessary disclosures required by PFRS purpose of notes to FS.
The notes are also referred to as footnote disclosures. Ad Find Financial Statements Form. The 2005 financial statements have been amended as required in accordance with the relevant transitional.
Notes to financial statements Notes to Financial Statements Notes to financial statements provide narrative description or disaggregation of items presented in the financial statements and information about items that do not qualify for recognition. Ad Find Financial Statements Form. They are required since not all relevant financial information can be communicated through the amounts shown or not shown on the face of the financial statements.
Notes to the Financial Statements for the financial year ended 31 December 2005 In 2005 the Group and the Company adopted the new or revised FRS and Interpretations to FRS INT FRS that are applicable in the current financial year. The notes also provide breakdowns and analyses of certain accounts and in that sense are a source of more detailed information. Ad Download Our Financial Statement All 2000 Essential Business and Legal Templates.
Notes to the Financial Statements For the financial year ended 31 December 2010 Illustrative Annual Report 2010 73 Reference Significant Accounting Policies These notes form an integral part of and should be read in conjunction with the accompanying financial statements. The notes to the financial statements are a required integral part of a companys external financial statements. General he Company is incorporated and domiciled in Singapore and is listed on the Singapore Exchange Securities Trading Limited.
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