أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Notes to accounts are explanations to the financials statements presented. It acts as a guidance to the readers of Financial Statements and depicts true and fair view.
Certain examples of notes to accounts are:
a) Accounting principles adopted for depreciation.
b) Accounting policy adopted for valuation of stock.
c) Accounting policy adopted for valuation of investments.
The above list is inclusive