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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.
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The Governmental Accounting Standards Board last month proposed its fourth Concepts Statement, Elements of Financial Statements', defining the seven elements of governmental financial statements. In the President's Page (January/ February 2006), Colleen Cunningham asserted that general-purpose financial statements are trying to do too much. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. |
| Financial Dictionary |
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