Notes contain information in addition to that presented in the statement of financial position, statement of comprehensive income, separate income statement (if presented), statement of changes in equity and statement of cash flows. Notes provide narrative descriptions or disaggregations of items presented in those statements and information about items that do not qualify for recognition in those statements.
Notes is specifically discussed in IAS 1 Presentation of Financial Statements.
Source: Glossary of Terms of IFRSs as at 31 December 2008.
