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 ?
In light of this and the fact that footnoting does exact a burden, it is incumbent upon authors to select their personas and not allow the anxieties normalized through traditional footnoting practices and The Bluebook to direct that decision subconsciously.
Behind the emphasis on citation and footnoting in academic legal writing are anxieties of authority and credibility.
1131, 1135 (1987) [hereinafter Austin, Footnotes as Product] ("Footnoting has evolved from primitive origins and use as a 'pure' reference into an artistic and abstruse discipline that functions as a subtle, but critical, influence in the determination of promotion, tenure, and professional status." (citations omitted)); J.M.
Professor Levinson highlights certain epistemological assumptions that sustain the practice of footnoting. Describing his citation to Stanley Fish, Levinson writes: