The full-disclosure principle means that the financial reports must include any information that could affect the decisions to be made by external users.
Supplemental information is disclosed as follows:
1.Parenthetical comments or modifying comments
- these comments are placed on the face of the financial statements.
2.Disclosure notes
- convey additional undertakings regarding company operations.
3.Supplemental financial statements
- report more information than is shown in the primary financial statements.
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