Accounting Dictionary - Letter F

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Financial reporting
is a process through which an entity communicates financial data to the public. Financial data includes information about the entity's financial position, operating performance, and cash flows. Financial reporting may be performed via financial statements (income statement, balance sheet, statement of changes in equity, cash flow statement, and notes to financial statements).
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