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Financial Statement |
Also found in: Dictionary/thesaurus, Financial, Acronyms, Encyclopedia, Wikipedia | 0.01 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. |
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The difference between what is reported on the financial statement and the tax returns will either reduce the deferred tax asset or refund, or increase the deferred tax liability. Addressing management's financial statement existence assertion. By definition, presentations of specified elements, accounts, or items of a financial statement are not financial statements. |
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Financial Statement