Notes: Difference between revisions
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3. | 3. ''Lending - borrowing.'' | ||
Secured loan notes. | Secured loan notes. | ||
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* [[Financial statements]] | * [[Financial statements]] | ||
* [[Government paper]] | * [[Government paper]] | ||
* [[IAS]] | * [[International Accounting Standards]] (IAS) | ||
* [[International Financial Reporting Standards]] (IFRS) | |||
* [[International GAAP]] | |||
* [[Note]] | * [[Note]] | ||
* [[Primary statements]] | * [[Primary statements]] | ||
Latest revision as of 14:53, 23 June 2022
1. Accounting.
Notes accompany financial statements (IAS) or accounts and may be required under the financial reporting standards or sometimes under relevant company or securities law.
Notes may also be included voluntarily by the company (or other reporting entity) to help - or arguably to hinder - understanding.
The latter argument - that excessive volumes of disclosure can hinder understanding - is based on the idea that the most significant financial information may be obscured by presenting too much other information around it.
2.
Promissory notes.
3. Lending - borrowing.
Secured loan notes.
