Linkages Between Notes and Statements

Notes can serve as the detail for line items in statements and schedules. Due to the way calculations and rounding function, differences between note balances and the respective statement or schedule line item may occur. The introduction of linkages solves these differences because the sub-total or total in the note populates the value in the statement line item.

Note-to-statement linkages are the most common form of linking in the financial statements. However, notes can link to each other or to schedules.