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Open it The notes also disclose information about the accounting policies, methods, and estimates used to prepare the financial statements.
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3.1.5. Financial Notes and Supplementary Schedules might give rise to minor discrepancies when figures are added. 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.
<span>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, both IFRS and US GAAP allow some flexibility in choosing among alternative policies and methods when accounting for certain items. This flexibili
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