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External financial statements income statement statement of comprehensive income balance sheet statement of cash flows and statement of stockholders equity The notes to the financial statements. FINANCIAL REPORTING BASIC CONCEPTS Underlying assumptions accruals going concern consistency materiality off-setting ExamplE 1 Laima has recently bought a shop called Sweet for 1 million and included the full amount in her cost of sales account. Significant accounting policies continued hen control of a subsidiary is lost as a result of a transaction event or other circumstance the Group derecognises all assets W including any goodwill liabilities and.

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LucaNet Reduces the Time Spent on Data Collection So You Can Focus On Analysis. Ad Month-end manual processes by spreadsheet adds complexity and drains valuable resource. A financial report also referred to as financial statement or finance report is a management tool used to communicate key financial information to both internal and external stakeholders by covering every aspect of financial affairs with the help of specific KPIs.

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