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Dr Hickman Summary

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Dr Hickman Summary
Dr. Hickman, notes that comes with financial statements are additional information designed to helps the reader better understand the information that is within it (Edmonds, Tsay & Olds, 2011). The notes sections of the financial statements provide clarity to different parts of the documents (Smith & Hillon, 2005). Depending on the type of financial statements, the type of notes could vary. The financial statement notes are essential to helping the reader make better decisions or assumptions about the companies. The notes include detail information that is not in the financial statements. For example, if a company has a negative cash flow from operation and have a growth in inventory, it could be explained in the notes to explain why the cash

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