Where should RSI typically be located in financial reports?

RSI, or Required Supplementary Information, is usually presented as part of a financial report to provide additional context and details that are necessary to understand the basic financial statements. It is typically positioned either before or after the basic financial statements, which gives stakeholders immediate access to relevant supplementary data that supports the financial figures reported.

When RSI is placed preceding the basic financial statements, it allows readers to consider the contextual data first, providing insights that may influence their understanding of the financial picture. Conversely, when it is placed following the notes to the financial statements, it still maintains a close relationship with the core statements, ensuring that users of the financial report can easily refer to this supplementary information as needed.

Both placements are acceptable practices under Generally Accepted Accounting Principles (GAAP) or other applicable frameworks, emphasizing its flexible positioning in financial reports to enhance clarity and comprehension for users. Therefore, the option that indicates both locations for RSI is correct.