Notes to Financial Statements as an Important Source of Information for a Financial Statement Analysis

Jacek Welc ()
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Jacek Welc: SRH Berlin University of Applied Sciences

Chapter Chapter 2 in Evaluating Corporate Financial Performance, 2022, pp 77-130 from Springer

Abstract: 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.

Date: 2022
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DOI: 10.1007/978-3-030-97582-1_2

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