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Financial statements or financial report is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand. They typically include basic financial statements, accompanied by a management discussion and analysis: For large corporations, these statements may be complex and may include an extensive set of footnotes to the financial statements and management discussion and analysis. The notes typically describe each item on the balance sheet, income statement and cash flow statement in further detail. Notes to financial statements are considered an integral part of the financial statements. Financial statements are intended to be understandable by readers who have 'a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently. Consolidated financial statements are defined as ' Financial statements of a group in which the assets , liabilities , equity , income , expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity ', according to International Accounting Standard 27 'Consolidated and separate financial statements', and International Financial Reporting Standard 10 'Consolidated financial statements'. The rules for the recording, measurement and presentation of government financial statements may be different from those required for business and even for non-profit organizations. They may use either of two accounting methods: A complete set of chart of accounts is also used that is substantially different from the chart of a profit-oriented business. Personal financial statements may be required from persons applying for a personal loan or financial aid. Typically, a personal financial statement consists of a single form for reporting personally held assets and liabilities debts , or personal sources of income and expenses, or both. The form to be filled out is determined by the organization supplying the loan or aid. Although laws differ from country to country, an audit of the financial statements of a public company is usually required for investment, financing, and tax purposes. These are usually performed by independent accountants or auditing firms. Results of the audit are summarized in an audit report that either provide an unqualified opinion on the financial statements or qualifications as to its fairness and accuracy. The audit opinion on the financial statements is usually included in the annual report. There has been much legal debate over who an auditor is liable to. Since audit reports tend to be addressed to the current shareholders, it is commonly thought that they owe a legal duty of care to them. But this may not be the case as determined by common law precedent. In Canada, auditors are liable only to investors using a prospectus to buy shares in the primary market. In the United Kingdom , they have been held liable to potential investors when the auditor was aware of the potential investor and how they would use the information in the financial statements. Nowadays auditors tend to include in their report liability restricting language, discouraging anyone other than the addressees of their report from relying on it. Liability is an important issue: In the United States , especially in the post- Enron era there has been substantial concern about the accuracy of financial statements. Corporate officers - the chief executive officer CEO and chief financial officer CFO - are personally responsible for fair financial reporting allowing those reading the report to have a good sense of the organization. Different countries have developed their own accounting principles over time, making international comparisons of companies difficult. To ensure uniformity and comparability between financial statements prepared by different companies, a set of guidelines and rules are used. Commonly referred to as Generally Accepted Accounting Principles GAAP , these set of guidelines provide the basis in the preparation of financial statements, although many companies voluntarily disclose information beyond the scope of such requirements. To entice new investors, public companies assemble their financial statements on fine paper with pleasing graphics and photos in an annual report to shareholders , attempting to capture the excitement and culture of the organization in a 'marketing brochure ' of sorts. In the United States, prior to the advent of the internet, the annual report was considered the most effective way for corporations to communicate with individual shareholders. Blue chip companies went to great expense to produce and mail out attractive annual reports to every shareholder. The annual report was often prepared in the style of a coffee table book. Notes to financial statements can include information on debt , going concern criteria, accounts , contingent liabilities or contextual information explaining the financial numbers e. The notes clarify individual statement line-items. For example, if a company lists a loss on a fixed asset impairment line in their income statement, notes could state the reason for the impairment by describing how the asset became impaired. Notes are also used to explain the accounting methods used to prepare the statements and they support valuations for how particular accounts have been computed. In consolidated financial statements , all subsidiaries are listed as well as the amount of ownership controlling interest that the parent company has in the subsidiaries. Any items within the financial statements that are valuated by estimation are part of the notes if a substantial difference exists between the amount of the estimate previously reported and the actual result. Full disclosure of the effects of the differences between the estimate and actual results should be included. Financial statements have been created on paper for hundreds of years. The growth of the Web has seen more and more financial statements created in an electronic form which is exchangeable over the Web. These types of electronic financial statements have their drawbacks in that it still takes a human to read the information in order to reuse the information contained in a financial statement. More recently a market driven global standard, XBRL Extensible Business Reporting Language , which can be used for creating financial statements in a structured and computer readable format, has become more popular as a format for creating financial statements. Many regulators around the world such as the U. Many regulators use such messages to collect financial and economic information. From Wikipedia, the free encyclopedia. Financial Internal Firms Report. Accountants Accounting organizations Luca Pacioli. Accessed 24 June Insights into Enhancing Voluntary Disclosures. Retrieved on April 20, See templates for discussion to help reach a consensus. Retrieved from ' https: Views Read Edit View history. This page was last edited on 20 October , at By using this site, you agree to the Terms of Use and Privacy Policy. Historical cost Constant purchasing power Management Tax. Auditing Financial Internal Firms Report. People and organizations Accountants Accounting organizations Luca Pacioli. Library resources about Financial statement. Resources in your library.
Management's discussion and analysis
Закладки метамфетамин в Когалыме
Management Discussion and Analysis - MD&A
Анализ менеджментом результатов деятельности Компании
Financial statement
Анализ менеджментом результатов деятельности Компании
Management Discussion and Analysis - MD&A
Financial statement
Анализ менеджментом результатов деятельности Компании
Management Discussion and Analysis - MD&A
Эфедрин и псевдоэфедрин запрещен спортсменам