130 also requires the individual components comprising accumulated other comprehensive income (for example, gains and losses on available-for-sale securities and foreign currency translation adjustments) to be disclosed either on the face of the balance sheet, in the statement of changes in equity, or in a note to the financial statements
prior period information is labeled with an appropriate title on the face of the statement and described in a note to the financial statements
If the amount was significant, it would be shown in a note to the financial statements
, but does not have to be related to the Statement of Cash Flows.
A statement of the basis of presentation and reference to the note to the financial statements
that describes the basis.
If they continue to apply current accounting requirements, companies will have to disclose in a note to the financial statements
what the net income and earnings per share would have been had they followed the new accounting method.
123, Accounting for Stock-Based Compensation, requires disclosure of new employee stock options in the form of a note to the financial statements
based on the fair value at the date of grant.
119 requires the presentation of all fair value disclosures in a single note to the financial statements
or in a summary table with references to other pertinent discussions in the notes; it prohibits the combination, aggregation or netting of derivative financial instruments with other financial instruments except to the extent permitted under FASB Interpretation no.
If the loss can be reasonably estimated, but it is only reasonably possible (not probable) a future event or events will confirm it, the contingency must be reported as a note to the financial statements
with no accrual of loss and liability.