Financial statements

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Financial statements are written reports which summarize a business' financial condition. According to the International Accounting Standards: "The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions."[1]

The four basic types of financial statements are:


References

  1. "The Framework for the Preparation and Presentation of Financial Statements" International Accounting Standards Board. Accessed 11 March 2009.
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