Abstract
Notes constitute an integral part of corporate financial statements. Their main purpose is to provide a more detailed information regarding a given company’s revenues, expenses and net assets reported in its primary financial statements. Thus, notes extend a scope of the information disclosed in primary statements. However, they offer not only more detailed numerical data, but also narrative disclosures that cannot be found anywhere in the primary statements.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Reference
Welc, J. (2020). Reading Between the Lines of Corporate Financial Reports. Palgrave Macmillan.
Author information
Authors and Affiliations
Corresponding author
2.1 Electronic Supplementary Material
Below is the link to the electronic supplementary material.
Rights and permissions
Copyright information
© 2022 The Author(s), under exclusive license to Springer Nature Switzerland AG
About this chapter
Cite this chapter
Welc, J. (2022). Notes to Financial Statements as an Important Source of Information for a Financial Statement Analysis. In: Evaluating Corporate Financial Performance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-97582-1_2
Download citation
DOI: https://doi.org/10.1007/978-3-030-97582-1_2
Published:
Publisher Name: Palgrave Macmillan, Cham
Print ISBN: 978-3-030-97581-4
Online ISBN: 978-3-030-97582-1
eBook Packages: Business and ManagementBusiness and Management (R0)