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financial statement |
Also found in: Financial, Wikipedia | 0.02 sec. |
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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. See also: account How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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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. In the President's Page (January/ February 2006), Colleen Cunningham asserted that general-purpose financial statements are trying to do too much. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. |
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