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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.
B To allow companies to present their 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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