Notes to the financial statements include the following except..............

Question

a.
Additional information

b.
Statement of financial position

c.
More detailed analysis or breakdowns of figures in the statements

d.
Narrative information explaining figures in the statements

Answer 1

b. Statement of financial position

The notes to the financial statements typically include additional information, more detailed analysis or breakdowns of figures in the statements, and narrative information explaining figures in the statements. The statement of financial position itself is a primary financial statement, not part of the notes.