QUESTION 3 Supplementary notes are an integral part of the financial statements. They provide information additional to the amounts disclosed in the 'primary' statements. They include accounting policies, critical accounting estimates and judgements to assist the users of financial statements in gaining a better understanding of the information contained in the accounts. REQUIRED Discuss the common notes that accompany and support the financial statements (20 marks) Total: 20 Marks Page 6 of 7