Financial statement footnotes are more than a P.S.
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Description
Abstract: The review of borrowers’ financial statements is a critical tool in evaluating risks. But it’s the footnotes that may be most helpful in revealing underlying details — and potential problems. This article shows how footnotes can provide information about preferential treatment in related-party transactions; changes in accounting methods in order to manipulate financial results; significant events that could materially impact future earnings or impair business value; and the existence of certain contingent liabilities.
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