#fra-introduction
Financial Footnotes are designed to allow users to improve assessments of the amounts, timing, and uncertainty of the estimates reported in the financial statements.
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Financial footnotesgement to develop the data reported in the financial statements. They provide additional disclosure in such areas as fixed assets, inventory methods, income taxes, pensions, debt, contingencies such as lawsuits, sales to related parties, etc. <span>They are designed to allow users to improve assessments of the amounts, timing, and uncertainty of the estimates reported in the financial statements.<span><body><html> Summary
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