as Product Differentiation, 40 VAND.
Use exact values and not estimates, especially if the value in the footnote
ties to a number in the core financial statements or another table or footnote
Bernard and Schipper (1994) theorize that financial statement users may "process footnote
data incompletely" or view information disclosed in footnotes
as less reliable than information recognized in the body of financial statements.
8) and Our Nine Tribunes(9) and in a 1982 Columbia Law Review article, Footnote
Redux: A Carolene Products Reminiscence,(10) Professor Louis Lusky has described the process by which the footnote
To investigate this change, we reviewed the footnote
disclosures reported in the financial statements of 50 non-financial services firms in TABULAR DATA OMITTED 1974 and in 1991.
To view these South Carolina records, please visit Footnote
This interactive 2-part workshop explains how to use the US GAAP Taxonomy, convert primary financial statements and block tag footnotes
in XBRL format.
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.
This juggling of past and present, text and footnote
, sounds, in my explication, more cerebral than it is: Auster writes in a voice so clear, so mesmerizing, and so profound, that a reader happily absorbs the ambiguities.
Anderson opined that the change might require but a single footnote
The projected estimated costs need not account for inflation, but the accountant should indicate this fact in the footnotes
to your financial statement.
Our strong partnership with the National Archives has allowed us to build an extremely valuable resource for researchers, historians and genealogists," explains Russell Wilding, CEO of Footnote