Final answer:
Supplementary information in financial statements includes additional details or amounts that provide support and extend the understanding of the financial data without contradicting it.
Step-by-step explanation:
Supplementary information may include additional material that supports and extends the understanding of the financial statements. It often provides details or amounts that contribute to a fuller understanding of the financial statements and may present a different perspective. However, supplementary information should be relevant and should not contradict the fundamental information presented in the financial statements. It might consist of detailed schedules or disclosures that are not included in the primary financial statements, background information, or other financial disclosures that can help users make more informed decisions. Supplementary content is considered essential in providing a complete picture and is not just considered as 'extra' or unnecessary information.