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comparative financial statements

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  • Financial analysis — refers to an assessment of the viability, stability and profitability of a business, sub business or project. It is performed by professionals who prepare reports using ratios that make use of information taken from financial statements and other …   Wikipedia

  • comparative statements — financial statements for different periods, that allow the comparison of figures to illustrate trends in a company s performance. Bloomberg Financial Dictionary …   Financial and business terms

  • Comparative Statement — A statement which compares financial data from different periods of time. The comparative statement lines up a section of the income statement, balance sheet or cash flow statement with its corresponding section from a previous period. It can… …   Investment dictionary

  • comparative figures — Figures given for previous years in the financial statements of an organization for the purpose of comparison. Corresponding figures for the previous financial year are required by law. If accounting policies have changed or a prior year… …   Accounting dictionary

  • International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

  • Differences between management accounting and financial accounting — The structure of accounting as documented by the International Federation of Accountants The differences between management accounting and financial accounting include:[1] Management accounting provides information to people within an… …   Wikipedia

  • Government financial reports — are an important part of democracy ( or a constitutionally limited republic) but, often not widely read or discussed. Online reporting by governments makes these government financial reports more accessible, but not necessarily more understood by …   Wikipedia

  • Консолидированная финансовая отчётность — Бухгалтерский учёт Ключевые понятия Бухгалтер • Бухгалтерия Главная бухгалтерская книга Оборотно сальдовая ведомость Отчётный период У …   Википедия

  • Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Метод долевого участия — Бухгалтерский учёт Ключевые понятия Бухгалтер • Бухгалтерия Главная бухгалтерская книга Оборотно сальдовая ведомость Отчётный период …   Википедия

  • Accounting Error — An error in an accounting item that was not caused intentionally. An accounting error can include discrepancies in dollar figures, or might be an error in using accounting policy incorrectly (i.e., a compliance error). Accounting error should not …   Investment dictionary

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