Analyzing Company Disclosures
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Apart from the financial statements, the foot notes in the annual reports disclose a great deal of information about the accounting policies and transactions. Many disclosures related to significant policies are also made under the section ‘Management Discussion and Analysis’.
The footnotes of a US GAAP or IFRS reporting company will discuss many important things such as its inventory accounting methods, accounting for long-lived assets, tax treatment, and its accounting treatment of leases.
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