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Financial statements

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How to Analyze the 3 Basic Financial Statements
The Rhino Stock Blog  Apr 1 
Reading financial statements can be tricky business if you're just getting started in the investing game. But if you invest based on company fundamentals, knowing how to navigate an income statement, balance sheet, or statement of cash flows is...
IAS 10 Events after the Reporting Period
Invest In India  Mar 16 
IAS 10 Events after the Reporting Period The objective of this Standard is to prescribe: (a) when an entity should adjust its financial statements for events after the reporting period; and (b) the disclosures that an...
Financial Statement Analysis with Spreadsheet
Old School Value  Mar 15 
There is a new addition to the suite of investment tools offered here at Old School Value. By using the SMF Add-In, the new spreadsheet retrieves 10 years of annual financial statements and 20 previous quarterly financial statements from ADVFN....
Annual & Quarterly Financial Statement Spreadsheet
Old School Value  Mar 15 
There is a new addition to the suite of investment tools offered here at Old School Value. By using the SMF Add-In, the new spreadsheet retrieves 10 years of annual financial statements and 20 previous quarterly financial statements from ADVFN....
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
Invest In India  Mar 4 
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors The objective of this Standard is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in...
IAS 1 Presentation of Financial Statements
Invest In India  Mar 2 
IAS 1 Presentation of Financial Statements This Standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the...
Off-Balance Sheet Contingencies
Barel Karsan  Dec 30 
To fully grasp a company's position, its financial statements are not enough. Consider CVS Caremark (CVS), a provider of prescription and related health services in the US. Nowhere on its balance sheet (or any other of its financial statements)...
New Interactive Financial Statements at SEC
Old School Value  Dec 17 
For those that do not know, I'm no accountant and I've never taken a finance or accounting course in my life. Like many people, I felt overwhelmed and lost once I opened the financial statements. Google, Yahoo and Morningstar were my go to guys to...
Analysing Financial Statements and AeroGrow
Old School Value  Dec 3 
In this post, I’ll be going over a few basic ideas of what to look for financial statements, not how to read them, for the beginner investor who wants to research or keep up to date with their companies. AeroGrow (AERO) will serve as a very nice...
Analyzing Financial Statements: Statement of Cash Flows AeroGrow (AERO)
Old School Value  Dec 3 
In this post, I’ll be going over a few basic ideas of what to look for financial statements, not how to read them, for the beginner investor who wants to research or keep up to date with their companies. AeroGrow (AERO) will serve as a very nice...
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This article is part of WikiProject Definitions. Consider editing to improve it. View articles referencing this definition.
 

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:


[edit] References

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