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financial statement

   Also found in: Dictionary/thesaurus, Legal, Acronyms, Encyclopedia, Wikipedia 0.01 sec.
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.

financial statement

A semi-itemized list of the assets and liabilities of a person or entity as of a point in time,and the revenues and expenses over a representative month or over a period of time such as one year. Do not confuse with financing statement.



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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.
Addressing management's financial statement existence assertion.
By definition, presentations of specified elements, accounts, or items of a financial statement are not financial statements.
 
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