The disclosures related to the financial statements are usually made in one of two places: the footnotes or in the "Management Discussion and Analysis" section.

Question

Quizplus · Accepted Answer

The footnotes and the "Management Discussion and Analysis" (MD&A) section are common places where disclosures related to financial statements are made, providing detailed information and management's perspective on the financial health of the company.

The Disclosures Related to the Financial Statements Are Usually Made