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Financial Statement
(redirected from Financial statements)

    Also found in: Financial, Wikipedia 0.07 sec.

Any report summarizing the financial condition or financial results of a person or an organization on any date or for any period. Financial statements include the balance sheet and the income statement and sometimes the statement of changes in financial position.
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The Governmental Accounting Standards Board last month proposed its fourth Concepts Statement, Elements of Financial Statements', defining the seven elements of governmental financial statements.
GASB issues Concepts Statement on Elements of Financial Statements by CPA Letter
In the President's Page (January/ February 2006), Colleen Cunningham asserted that general-purpose financial statements are trying to do too much.
FASB's Crooch takes issue with FEI's CEO on financial statements by Crooch, G. Michael / Financial Executive
1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol.
SSARS No. 12--Omnibus Statement on Standards for Accounting and ... by Journal of Accountancy
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