Disclosure notes to a company's financial statements: Are irrelevant facts that are immaterial in amount. Are relatively unimportant facts that don't belong in the basic financial statements. Document the source of financial statement facts, like literary footnotes. Are an integral part of a company's financial statements.

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Answer:

Are an integral part of a company's financial statements.

Explanation:

Disclosures notes explain or elaborate on the data presented in the financial statement.

Summary of significant accounting policies. Conveys valuable information about company´s choices from among various alternative accounting methods.

Subsequent events. A significant developement that occurs after the company´s fiscal year end but before the financial statements are issued or available to be issued.

Noteworthy events and transactions. Transactions or events that are potentially important to evaluating a company´s financial statements.

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