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FINANCIAL STATEMENTS & APPENDED NOTES For the Year Ended December 31, 2021Comptroller\'s Department2021THIS PAGE INTENTIONALLY LEFT BLANKTHE PORT AUTHORITY OF NEW YORK & NEW JERSEY FINANCIAL STATEMENTS
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What is appended notes?
Appended notes are additional information or explanations provided as supplementary materials to the main financial statements, offering more context to specific figures or policies.
Who is required to file appended notes?
Typically, entities that prepare financial statements according to generally accepted accounting principles (GAAP) must file appended notes, including corporations, non-profits, and other organizations.
How to fill out appended notes?
To fill out appended notes, identify relevant accounting policies, provide explanations for financial line items, and follow the format specific to your financial reporting framework, ensuring clarity and comprehensiveness.
What is the purpose of appended notes?
The purpose of appended notes is to provide additional details to the financial statements that enhance understanding, clarify complexities, and comply with legal and regulatory requirements.
What information must be reported on appended notes?
Appended notes must report significant accounting policies, additional information on assets and liabilities, contingent liabilities, subsequent events, and any other relevant factors that affect the financial statements.
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