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Dictionary by pitch.dog
Financial statements & accounting records · Core

Notes to the financial statements

Also called: notes to accounts

ELI5

Explanatory disclosures supporting and qualifying the primary financial statements.

Used in conversation

“Can we circulate notes to the financial statements with the assumptions and open questions marked?”

Pitch context

You will see “Notes to the financial statements” in financial models, budgets, board packs and investor materials when the discussion reaches financial statements & accounting records.

Why it matters: It helps a reader interpret financial statements & accounting records without confusing the measure, decision, role or evidence being discussed.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.