The accountant and auditor of practice does not have time for theoretical analysis. He mainly needs tools to do his job. This is our starting point. First, the tool is created and theoretical documentation is built on top of it. This tool for the "notes" of financial statements is primarily a guide for the accountant. It has 582 actions from which the accountant will choose and execute those that concern him. It has text templates for the answers to all actions and templates for 499 supporting tables. It covers the obligations of drafting and disclosures of Ministerial Decision 172/06 and EC Decision 6/448/07. It includes the full texts of all provisions of the standards and interpretations concerning disclosures, simplified presentation of these provisions, explanations for each action, user assistance, explanatory texts for each standard. It applies to all businesses implementing IFRS, regardless of sector, and is also an effective tool for verifying the completeness of disclosures. For the certified auditor and for every auditor or researcher of financial statements.