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AmEMusterdokument Stand: 23. August 2022Hinweis: Dies besetting diet ALS Life sum Verstndnis her Inhale her Deutsche Village UND is Kan offizielles Document. Please note that the English translation
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Notes and explanations are supplementary information provided alongside financial statements that clarify and provide additional details about specific items in the statements.
Typically, public companies and audit-reporting entities are required to file notes and explanations as part of their financial reporting obligations.
To fill out notes and explanations, one must provide detailed descriptions of accounting policies, significant estimates, and any other relevant information that affects the financial statements.
The purpose of notes and explanations is to enhance transparency and provide stakeholders with a better understanding of the financial statements and the context in which they are prepared.
Information typically includes accounting policies, subsequent events, related party transactions, and any contingencies or commitments that may affect the financial position.
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