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.
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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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Within the field of Translation Studies, the use of footnotes is regarded as one of the procedures that the translator has at their disposal when translating.
* The diphtheria and tetanus toxoids and acellular pertussis vaccine (DTaP) footnote was revised to more clearly present recommendations following an inadvertently early administered fourth dose of DTaP
* 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.
There are no "Footnotes to the Financial Statements." You will not find any such section in published financial statements that are reported on by PCAOB registered CPAs, or members of the AICPA; you will only find "Notes to the Financial Statements." Search as you may, but if you do find one, it will be to this author's dismay.
The footnote on the tetanus and diphtheria toxoids and acellular pertussis (Tdap) vaccine states that a dose of the vaccine is recommended for each pregnancy--preferably during week 27 through week 36 of gestation.
Professor Austin's Footnotes article points out that the "most pretentious form of first page differentiation is the 'lead-in' quotation whereby the author prefaces the main body of the text with a quote from an esteemed scholar, a famous decision, or some other prestigious source." (10) For those playing this game, "[i]deally, the lead-in quote should be obscure--oriental sources are recommended--and should not have a substantive link to the subject matter of the article.
Work with your SEC XBRL financial filing service provider to understand the differences between the tagging of primary financial statements and detailed footnotes. The number of concepts for a detailed footnote filing is on average two-to-five times the number of concepts in primary financials for the same type of filing (10-Q or 10-K).
And in the West, "Footnotes in Gaza" deserves a 'Persepolis'-type success.
Baker, (1) Justice Souter inserted a short, three-sentence footnote:
"After some dozen years' immersion in intelligence, I still find myself reacting uncomfortably to its rather cavalier disregard for the footnote," Alexander wrote in the CIA's in-house journal, Studies in Intelligence, in 1964.
(58) Although "the basic function of a footnote is to allow 'the interested reader to test the conclusions of the writer and to verify the source of a challengeable statement,'"(59) footnotes have much greater semiotic significance.
Most state and program profiles include footnotes that reference state laws, state policies, and websites of programs.