This is just flat wrong advice in every jurisdiction I’ve worked in and further wouldn’t fly at any employer. The bank statement may provide the WHO in the transaction, but the invoice / receipt / similar provides the most important part, the WHAT that was paid for.
> Your supporting documents should show the amount paid and a description that shows the amount was for a business expense.
A credit card statement typically doesn’t fulfill the second half of that requirement. That doesn’t mean the card statement isn’t a valid supporting document, just that it wasn’t enough by itself.
I too read an IRS document once, that doesn’t make me an expert on accounting. However, when every single finance person has stated that the WHAT was as important and then your own link says that too, I generally would back down and admit maybe I misunderstood and/or made a mistake. YMMV.
