The [...] disclose the basis of preparationfor the financial statements.
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notes
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Open it The notes disclose the basis of preparation for the financial statements.
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3.1.5. Financial Notes and Supplementary Schedules ete set of financial statements. The notes provide information that is essential to understanding the information provided in the primary statements. Volkswagen’s 2009 financial statements, for example, include 91 pages of notes.
<span>The notes disclose the basis of preparation for the financial statements. For example, Volkswagen discloses in its first note that its fiscal year corresponds to the calendar year, that its financial statements are prepared in accordance with IFRS as adopted
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