Page 234 - F3 -FA Integrated Workbook STUDENT 2018-19

Chapter 17

Disclosure notes

5.1 Relevant disclosure notes

For this exam you do not need to know the presentation of all disclosure notes that
support the financial statements. The notes you do need to know are as follows:

 non-current tangible assets

 intangible assets

 provisions

 events after the reporting period (to follow in this chapter)

 inventory

Disclosure notes normally explain the accounting policies adopted when preparing
the financial statements, and may also include a breakdown or analysis of amounts
included in the financial statements to aid the understanding of users of financial
statements.

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