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... > social science subjects > library and information science > information science > information materials > records > accounting records > financial reports
... > social science subjects > business and management > finance > financial management > accounting (finance) > international accounting > financial reports

Preferred term

financial reports  

Definition

  • Financial reporting maintains the official records of a business's financial activity, in the form of specific financial statements. The purpose of financial reporting is to strike the right balance between a complete accounting of the relevant data, and a legible, understandable presentation. [Source: Encyclopedia of Business in Today's World; Financial Reporting]

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https://concepts.sagepub.com/social-science/concept/financial_reports

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