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#cfa-level-1 #reading-22-financial-statement-analysis-intro
IFRS and US GAAP allow some flexibility in choosing among alternative policies and methods when accounting for certain items.
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3.1.5. Financial Notes and Supplementary Schedules
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, both <span>IFRS and US GAAP allow some flexibility in choosing among alternative policies and methods when accounting for certain items. This flexibility aims to meet the divergent needs of many businesses for reporting a variety of economic transactions. In addition to differences in accounting policies and methods, dif


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