BNET Business Dictionary
Business Definition for: Notes To The Financial Statements
- an explanation of particular items in a set of financial statements
Additional Resources
- GASB Publishes Plain-Language Guide to Notes to the Financial Statements and Supporting Information
- NORWALK, Conn. -- The Governmental Accounting Standards Board GASB has published a new volume in its User Guide Series. Written for nonaccountants, What Else You Should Know about a Government's Finances: A Guide to Notes to the Financial Statements and Supporting Information is a plain-language introduction to the information that...
- Research articles 2005-06-02
- GAAP - A Discussion of Notes to Consolidated Financial Statements
- This article reminds of things already learned, but not used in quite some time. The consolidated financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles GAAP used in the United States of America. The article provides example and summaries of the more significant...
- White papers 2003-01-01
- Revenue Recognition Disclosures in the Pharmaceutical Industry July 2005
- This document serves as a benchmarking tool for revenue recognition disclosures in the pharmaceutical industry. The first section of this document accumulates the Critical Accounting Policies disclosed in Annual Reports of selected companies (generally their Management Discussion & Analysis section) and is followed by a section displaying the Revenue Policies...
- White papers 2005-08-08
- Accounting for stock-based compensation : The devil is in the details
- Disclosure of the fair value of stock option compensation is available for the first time in the notes to the financial statements of Canadian companies. However, because of differences in the reporting presentation and the assumptions made to obtain the inputs to option-pricing models, investors should not assume that these...
- White papers 2003-08-01
- World Gaming plc Reports Results for the Period Ending September 30, 2001
- Business Editors LONDON--BUSINESS WIRE--Nov. 21, 2001 World Gaming plc (OTC BB: WGMGY), a global pioneer in I-Gaming technologies, today announced results for the three-month and five-month periods ending September 30, 2001. For additional notes to the financial statements please refer to the Company's 6K. Note that the Company...
- Research articles 2001-11-21
- Governmental Accounting Standards Board Issues Exposure Drafts on Concepts Related to Communication Methods, Net Assets Reporting
- The Governmental Accounting Standards Board has published an exposure draft for a proposed Statement of Governmental Accounting Concepts, Communication Methods, that would provide a conceptual basis for selecting communication methods to present items of information within general purpose external financial reports that contain basic financial statements. These communication methods would...
- Research articles 2004-08-01
- Notes To Consolidated Financial Statements
- This article presents the policies which are adopted by International Business Machines Corp. regarding consolidation of its annual accounts, the appropriate use of estimates in accounting, the revenue recognition in terms of services, hardware business, software business, financing and multiple element arrangements. Further, it describes the policies adopted by the...
- White papers 2003-01-01
- GASB Publishes User Guide on Government Finances
- The Governmental Accounting Standards Board has published a new volume in its User Guide Series. Written for nonaccountants, What Else You Should Know about a Government s Finances: A Guide to Notes to the Financial Statements and Supporting Information, The Governmental Accounting Standards Board has published a new volume in...
- Research articles 2005-07-01
- Aspen Group Reports 2006 Results and Provides Operations Update
- Aspen Group Resources Corporation (TSX: ASR) ("Aspen" or the "Company"), announced that its audited financial results for the year ended December 31, 2006 have been filed. The audited financial statements, notes to the financial statements, and management's discussion and analysis are available for viewing at www.sedar.com . Aspen reports...
- Research articles 2007-04-05
- Truth or Dare?
- While the development of an International Financial Reporting Standard on the recognition and measurement of assets and liabilities from insurance contracts is still under discussion, there is no debate on the need for greater transparency and comparability. This can be achieved by providing information for an interim period in the...
- White papers 2003-01-01
- Disclosure rules for govt. pensions, retiree health care
- GASB's newly issued Statement No. 50, Pension Disclosures, more closely aligns current pension disclosure requirements for governments with those that governments are beginning to implement for retiree health insurance and other postemployment benefits. Specifically, Statement 50 amends GASB Statements No. 25 and No. 27 by requiring: * Disclosure...
- Research articles 2007-07-01
- Endesa's Relevant Fact
- NEW YORK -- At the meeting held on 16 January 2006, Endesa's (NYSE: ELE) Board of Directors decided to call a General Shareholders' Meeting for 24 February at 11:00am first call and 25 February at the same time second call. The agenda will be the following: 1. Examination...
- Research articles 2006-01-17
- World Gaming plc Reports Fiscal 2001 Results
- Business Editors LONDON--BUSINESS WIRE--Sept. 25, 2001 World Gaming plc (OTC BB: WGMGY), a global pioneer in I-gaming technologies, today announced results for the fiscal year ended April 30, 2001. All figures are in U.S. dollars. For additional notes to the financial statements please refer to the Company's 6K....
- Research articles 2001-09-25
- World Gaming plc Delivers Profitable Fourth Quarter
- Business Editors LONDON--BUSINESS WIRE--Feb. 28, 2002 World Gaming plc (OTCBB:WGMGY) today posted its first profitable quarter for the three-month period ending December 31, 2001. The Company also released preliminary results for its eight-month period ending December 31, 2001. (For additional notes to the financial statements please refer to...
- Research articles 2002-02-28
- Bally Total Fitness Seeks Waivers from Noteholders for Previously Announced Delay in Filing Financial Statements
- CHICAGO -- Bally Total Fitness Holding Corporation (NYSE: BFT) today announced that it has commenced the solicitation of consents to waivers of defaults from holders of its 10-1/2% Senior Notes due 2011 and 9-7/8% Senior Subordinated Notes due 2007 under the indentures governing the notes. These defaults relate to the...
- Research articles 2004-11-16
- Bally Total Fitness To Seek Waivers From Noteholders For Previously Announced Delay In Filing Financial Statements
- CHICAGO -- Similar Reporting Requirement Eliminated for Recently Completed $275 Million Financing Transaction Bally Total Fitness Holding Corporation (NYSE: BFT) today announced that it intends to seek waivers of defaults from holders of its 10-1/2% Senior Notes due 2011 and 9-7/8% Senior Subordinated Notes due 2007 under the indentures...
- Research articles 2004-11-02
- Xanadoo Company Posts Financial Information for Fiscal Year 2006
- Xanadoo Company (PINKSHEETS: XAND) today announced that it has posted its audited consolidated financial statements for the fiscal years ended December 31, 2006 and 2005 to the Investor Relations section of its website, www.xanadoo.com . As disclosed in the financial statements, a subsidiary of Xanadoo Company issued $30 million...
- Research articles 2007-06-01
- TheRetirementSolution.Com Files Consolidated Pro Forma Financial Statements for Recently Completed Acquisitions of Razor Data and Investment Tools and Training
- NEW YORK -- TheRetirementSolution.com (OTCBB:TRES) today announced that it has filed an amended 8K with the SEC that includes pro forma consolidated financial statements for the company based upon the recent acquisitions of Investment Tools and Training and Razor Data. According to the filing, the pro forma consolidated revenue...
- Research articles 2008-04-03
- Rogers Sugar Income Fund: Interim Report for the Quarter Ended March 31, 2003.
- TORONTO, ONTARIO, Apr 23, 2003 CCNMatthews via COMTEX Message to Unitholders and Management Discussion and Analysis of Rogers Sugar Income Fund as well as its operating companies, Rogers Sugar Ltd. and Lantic Sugar Limited. Dear Unitholders: These management's discussions...
- Research articles 2003-04-24
- Rogers Sugar Income Fund: Interim Report for the Quarter Ended June 30, 2003.
- MONTREAL, QUEBEC, Jul 29, 2003 CCNMatthews via COMTEX Message to Unitholders and Management Discussion and Analysis of Rogers Sugar Income Fund as well as its operating companies, Rogers Sugar Ltd. and Lantic Sugar Limited. Dear Unitholders: These management's discussions...
- Research articles 2003-07-29
