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BOROUGH OF EMERSON BERGEN COUNTY, NEW JERSEY FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2021, AND 2020BOROUGH OF EMERSON TABLE OF CONTENTS ExhibitsPART I Report on Audit of Financial Statements
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Start by reviewing the financial statements to identify key information that needs to be explained in more detail.
02
Organize the information in a structured format, ensuring that each note corresponds to a specific section of the financial statements.
03
Clearly explain any accounting policies or methods used in preparing the financial statements.
04
Provide additional details on significant financial transactions or events that may impact the financial position of the company.
05
Include any relevant disclosures or contingencies that could affect the financial statements.
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Make sure to update the notes annually or whenever there are significant changes to the financial statements.

Who needs notes to financial statements?

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Investors who want to make informed decisions based on a company's financial health.
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Regulators who require transparency and compliance with financial reporting standards.
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Creditors who need to assess the creditworthiness of a company.
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Management who use the notes to understand and explain the financial performance of the company.
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Analysts who analyze financial data to make recommendations or forecasts.
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The notes to financial statements are additional information and details that provide further explanation and context to the numbers presented in the financial statements.
All companies and organizations that prepare financial statements are required to include notes to financial statements.
Notes to financial statements should be filled out by providing relevant information, explanations, and additional details that enhance the understanding of the financial statements.
The purpose of notes to financial statements is to provide transparency, additional information, and context to the financial information presented in the statements.
Information such as accounting policies, significant events, contingent liabilities, related party transactions, and other relevant details must be reported on notes to financial statements.
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