Notes to accounts: related pages

Manipulation of financial numbers, usually within the letter of accounting rules.

Contingent liabilities are possible future liabilities which will become certain on the occurrence or non-occurrence of a future event.

Debt financing that is not shown on the face of the balance sheet.

Events that occur after the balance the date to which accounts are prepared, but which have a material impact that must be disclosed in the accounts.

The auditor's opinion on the whether a company's accounts give a true view of its finances.