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1 примечания к финансовому отчёту
1) Accounting: notes to the financial statement2) Business: notes to financial statement3) EBRD: Notes to the Financial StatementsУниверсальный русско-английский словарь > примечания к финансовому отчёту
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2 приложение к балансу
SAP.fin. balance sheet supplement, notes to financial statementУниверсальный русско-английский словарь > приложение к балансу
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3 аудиторское заключение
отчет аудиторов, адресованный акционерам (shareholders), в котором они выражают свое мнение о том, дает ли Отчет о прибылях и убытках (Profit and Loss Account), Баланс компании (balance sheet), Примечания к финансовой отчетности (notes to financial statements) и Отчет о движении денежных средств (cash flow statement) правдивое и беспристрастное отражение (true and fair view) положения дел и деятельности компании. Аудиторы также сообщают о том, выполнены ли все требования Закона о компаниях (Companies Law) к составлению отчетности. Аудиторы должны выполнить обзор Отчета директоров компании (Directors' Report), чтобы убедиться, что в нем нет заявлений, противоречащих проверенной ими финансовой отчетности. Также (accountant's report)
Специализированный русско-английский словарь бухгалтерских терминов > аудиторское заключение
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