financial statements

financial statements
USA
financial statements, Also known as financials.
Written reports showing a person or entity's financial condition as of a particular time and specified period. Types of financial statements include a balance sheet, income statement, statement of stockholders' equity and statement of cash flows.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • Financial statements — (or financial reports) are formal records of a business financial activities. In British English, including United Kingdom company law, financial statements are often referred to as accounts, although the term financial statements is also used,… …   Wikipedia

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  • financial statements of an enterprise — įmonės finansinių ataskaitų rinkinys statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Finansinių ataskaitų rinkinys, kuriame pateikiami finansiniai duomenys apie įmonės finansinę būklę, veiklos rezultatus,… …   Lithuanian dictionary (lietuvių žodynas)

  • financial statements of a public sector entity — viešojo sektoriaus subjekto finansinių ataskaitų rinkinys statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Periodiškai rengiamas teisės aktų nustatytų ataskaitų rinkinys, kuriame pateikiami finansiniai duomenys …   Lithuanian dictionary (lietuvių žodynas)

  • financial statements — formal reports prepared from accounting records describing the financial position and performance of the business. Glossary of Business Terms Collective name for historical financial reports of assets, liabilities, capital, income, and expense.… …   Financial and business terms

  • financial statements — The annual statements summarizing a company s activities over the last year. They consist of the profit and loss account, balance sheet, statement of total recognized gains and losses, and, if required, the cash flow statement, together with… …   Big dictionary of business and management

  • Pro forma financial statements — Financial statements as adjusted to reflect a projected or planned transaction. The New York Times Financial Glossary …   Financial and business terms

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