Financial statement

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Financial statements are the product of the financial accounting process. A financial statement or financial report is a formal record of the financial activities of a business, person, or other entity. For a business enterprise, the financial statements present all the relevant financial information in a structured manner and in a form easy to understand. They typically include four basic financial statements:. These include sale and the various expenses incurred during the processing state. For large corporations, these statements are often complex and may include an extensive set of notes to the financial statements and management discussion and analysis. The notes are considered an integral part of the financial statements, and typically describe each item on the statement in further detail. The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions. Financial statements should be understandable, relevant, reliable and comparable. 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 1 , 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 have mandated XBRL 1 for the submission of financial information. 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 sets of guidelines provide the basis in the preparation of financial statements. Write at least 6 questions to ask your partner about most essential details of financial statements mentioned in the text. FAQ Обратная связь Вопросы и предложения. Upload Опубликованный материал нарушает ваши авторские права? Complete the following sentences by using Gerunds of the verbs in brackets; translate the sentences into Russian. Financial Statements Financial statements are the product of the financial accounting process. They typically include four basic financial statements: Financial statements may be used for different purposes: Standards and regulations Different countries have developed their own accounting principles over time, making international comparisons of companies difficult. Соседние файлы в папке 01 08 14 Бухучет, анализ и аудит во ВЭД

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Financial statement

FINANCIAL STATEMENTS

Financial statements

Financial Statements

Financial Statements

Financial Statements

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS

Financial Statements

Financial Statements

Financial statements

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