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financial statement

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Financial statement
A report of basic accounting data that helps investors understand a firm's financial history and activities.
financial statement
A report providing financial statistics relative to a given part of an organization's operations or status. The two most common financial statements are the balance sheet and the income statement. See also comparative financial statements.


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The difference between what is reported on the financial statement and the tax returns will either reduce the deferred tax asset or refund, or increase the deferred tax liability.
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Addressing management's financial statement existence assertion.
Alternative Investments Task Force formed to explore audit evidence by CPA Letter
By definition, presentations of specified elements, accounts, or items of a financial statement are not financial statements.
SSARS No. 13--Compilation of Specified Elements, Accounts, or Items ... by Journal of Accountancy
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