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#cfa-level-1 #reading-22-financial-statement-analysis-intro
Volkswagen also discloses that its financial statements are on a consolidated basis—that is, including Volkswagen AG and all of the subsidiary companies it controls.
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3.1.5. Financial Notes and Supplementary Schedules
ents are prepared in compliance with German law, that the statements are denominated in millions of euros unless otherwise specified, and that the figures have been rounded, which might give rise to minor discrepancies when figures are added. <span>Volkswagen also discloses that its financial statements are on a consolidated basis—that is, including Volkswagen AG and all of the subsidiary companies it controls. The notes also disclose information about the accounting policies, methods, and estimates used to prepare the financial statements. As will be discussed in later readings,


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