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22.1 Which of the following best describes the purpose of disclosure notes in the financial statements?
A To provide more detail for the users of financial statements about the information in the statement of financial position and statement of profit or loss and other comprehensive income.
To allow companies to present thelr financial results in a more favourable way by only disclosing some things in the notes and not on the main financial statements.
C To give all the detall of all the transactions that occurred during the period because the main financial statements only present a summary.
D To explain the accounting treatment adopted where management have chosen not to apply accounting standards.
答案：A
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