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View metadata, citation and similar papers at core.ac.brought to you byCOREprovided by Digital Education Resource ArchiveNational curriculum assessments Key stages 1 & 2 Notes for readers in the English
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Notes for readers are additional information provided with financial statements to help users understand the financial health and performance of a company.
Companies, organizations, and entities that prepare financial statements are required to file notes for readers.
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The purpose of notes for readers is to provide additional context, explanations, and disclosures that are not included in the main financial statements.
Information such as accounting policies, contingent liabilities, related party transactions, and other relevant details must be reported on notes for readers.
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