For practical reasons, the designs of the tables for the notes are presented in a separate volume. There are approximately 500 tables and a checklist for the auditors of the financial statements.
From this checklist, the accountant selects the actions that concern them, locates them in the first volume, and carries them out. For the actions that require filling in a table, in the first volume, there is a relevant reference to the number and title of the table.
The design of the table is in the second volume and is easy to find. The user may need to adjust the structure of the table to their specific needs.
The data presented in the designs of the tables, whether numbers or letters, are indicative and will not appear in the user's table. They were included to assist in their work, mainly for identifying the columns that contain mathematical formulas.
The correct completion of the tables is not always easy. One problem is gathering the information, and another is presenting it correctly. Accountants may need to seek the assistance of their auditors, at least in the initial application, in order to familiarize themselves with how to complete the tables.
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