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 ?
A revision to the footnote for the DTaP vaccine to clarify recommendations to be taken after an inadvertently early administration of the fourth dose of that vaccine.
The AICPA does better, but it has not completely purged all of its literature of references to footnote disclosure.
Other changes include clarification of the intervals between doses in the human papillomavirus (HPV) vaccines footnote to avoid misunderstanding of the schedule, said Dr.
The Footnotes article also highlights the "density factor" prevalent in the academic works that Professor Austin criticizes.
Murphy offers no footnote to substantiate it; but the charge is illogical on its face, since Douglas knew he had honorable discharge papers from the Army and thus no need to pull strings.
Reporting of net appreciation/depreciation by investment type in the plan's footnotes.
The footnotes are how a 23rd-century anthropologist has annotated the text for his contemporaries.
That little footnote was glossed over, not discussed, and yet it had a huge impact on history and on the women's movement.
Using the management discussion and analysis, financial statements and footnotes of these 208 annual reports, 45 companies (3.
A slick, Broadway-style show with high-tech sound effects, multi-level stage, costumes by Armani Exchange and red-hot musicians whose sound ranged from funk to jazz and blues, FootNotes was conceived, directed, choreographed and performed by Glover.
Going backward to antiquity and forward to the twentieth century Grafton shows us that footnotes are more than just weapons that pedants use to snipe at each other in scholarly works or that graduate students use to make evident they have put in lots of work on their dissertations.