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2. List of Accounting Principles Board Opinions - Wikipedia

   en.wikipedia.org/wiki/List_of_Accounting...

   Disclosure of supplemental financial information by diversified companies full-text: 3: 1969 June: Financial statements restated for general price-level changes full-text: 4: 1970 October: Basic concepts and accounting principles underlying financial statements of business enterprises full-text

3. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...

4. Business plan - Wikipedia

   en.wikipedia.org/wiki/Business_plan

   For example, a business plan for a non-profit might discuss the fit between the business plan and the organization's mission. Banks are quite concerned about defaults, so a business plan for a bank loan will build a convincing case for the organization's ability to repay the loan.

5. HickoryTech Announces Restatement of Financial Statements ...

   www.aol.com/news/2012-10-24-hickorytech...

   HickoryTech Announces Restatement of Financial Statements Related to Accounting for Interest Rate Swaps under FASB ASC 815 Interest expense corrected, does not affect cash flows MANKATO, Minn ...

6. International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/International_Financial...

   IFRS financial statements consist of: [26] a statement of financial position (balance sheet) a statement of comprehensive income. This may be presented as a single statement or with a separate statement of profit and loss and a statement of other comprehensive income; a statement of changes in equity; a statement of cash flows

7. Restatement - Wikipedia

   en.wikipedia.org/wiki/Restatement

   Restatement of Policy on Germany, a famous speech by James F. Byrnes, then United States Secretary of State, held in Stuttgart on September 6, 1946 Restatement (finance) , the amendment and republication of a company's financial statement to correct an error, or change in accounting standard

8. Generally Accepted Accounting Principles (United States)

   en.wikipedia.org/wiki/Generally_Accepted...

   In 2009, the Codification superseded the FASB's Statements of Financial Accounting Standards. 168 standards had been issued before the Codification. Concepts Statements , first issued in 1978. They are part of the FASB's conceptual framework project and set forth fundamental objectives and concepts that the FASB use in developing future standards.

9. Annual report - Wikipedia

   en.wikipedia.org/wiki/Annual_report

   Statement of Directors' responsibilities for the shareholders' financial statements The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable Law of the Republic of Ireland, including the accounting standards issued by the Accounting Standards Board and published by The Institute of Chartered Accountants.