footnote

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Footnote

An explanation of an item in a financial statement or of the financial statement generally. A footnote may expand upon the company's accounting methods, or it may show why a negative item is unlikely to be repeated. Footnotes are usually found at the end of financial statements; they are considered useful because they give more information than the financial statement itself does.

footnote

A detailed explanation of an item in a financial statement. Footnotes are nearly always located at the end of a statement. For example, a company is likely to attach footnotes to its annual report to expand on the depreciation and inventory valuation methods used by its accountants. Many financial analysts consider footnotes the most important information in an annual report. Also called note.
References in periodicals archive ?
To investigate these issues, we asked 81 financial analysts to review the financial statements and footnotes of a hypothetical company and to calculate P/E ratios for three years.
The review of the impairment footnotes resulted in two important observations.
Oveson added that an electronic certificate could accommodate state-by-state exemptions, obviating multiple footnotes on the certificate.
Lusky and Ely bring daunting credentials to the debate, and there can be no doubt that the footnote is, in part, concerned both with representation and with the protection of minorities.
Other disclosures that may be necessary to add information to that reported in the financial statements are also included in the footnotes.
If a co-op or condo does not comply with the new requirement, and does not conduct a study, the accountant should include a footnote to this effect in the property's audited financial statement.
Horses have been public choices for the Derby one minute and up the track in prep races the next, including Birdstone (fifth in the Lane's End), Read the Footnotes (fourth in the Florida Derby) and Action This Day (seventh in the San Felipe).
Turner's book smells of the drawing cabinet, auction house and gallery and his footnotes are sprinkled with new attributions and works recently on the art market.
Along with adding his own, he has streamlined, adapted, and when necessary corrected the 750-plus footnotes that Robert Julian Huot assembled for his pioneering (but unpublished) 1971 University of Utah Ph.
During last summer's residency, Arpino made his first major new work in many years, Footnotes for RJ.
Unfortunately, this is somewhat offset by a style that is self-absorbed, plagued by numerous asides and long discursive footnotes, repetitive, and strewn with unhelpful neologisms like "adequation," "heteronormativity," "chronotope," and "alterity.
Following the memoir are three appendices, three long footnotes.