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Other Information in Documents Containing Audited Financial Statements: February 2010 119: Supplementary Information in Relation to the Financial Statements as a Whole: February 2010 120: Required Supplementary Information: February 2010 121: Revised applicability of statement on auditing standards no. 100, Interim financial information ...
It is an important indicator of a company's financial health, because a company can report a profit on its income statement, but at the same time have insufficient cash to operate. [ 2 ] [ 3 ] The cash flow statement reveals the quality of a company's earnings (i.e. how much came from cash flow as opposed to accounting treatment), and the firm ...
Statement by the Accounting Principles Board. See also section 9001 of the final edition of the APB Accounting Principles, Volume 2, Original Pronouncements as of June 30, 1973. 2: 1967 September: Disclosure of supplemental financial information by diversified companies full-text: 3: 1969 June
Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.
Management discussion and analysis or MD&A is an integrated part of a company's annual financial statements. The purpose of the MD&A is to provide a narrative explanation, through the eyes of management, of how an entity has performed in the past, its financial condition, and its future prospects.
Management also believes that this supplemental non-GAAP information is therefore useful to investors in analyzing and assessing the company's past and future operating performance.
Accounting documents or document records regroup every document that plays a role in the preparation of financial statements for a company, like income statements and balance sheets. They include records of monetary transactions, assets and liabilities, ledgers, journals, etc. Accounting documents and records are the physical objects upon which ...
Image source: The Motley Fool. Bank of America (NYSE: BAC) Q4 2024 Earnings Call Jan 16, 2025, 11:00 a.m. ET. Contents: Prepared Remarks. Questions and Answers. Call Participants