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  2. Reserve study - Wikipedia

    en.wikipedia.org/wiki/Reserve_study

    A reserve study is a long-term capital budget planning tool which identifies the current status of the reserve fund and a stable and equitable funding plan to offset ongoing deterioration, resulting in sufficient funds when those anticipated major common area expenditures actually occur.

  3. 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.

  4. Homeowner association - Wikipedia

    en.wikipedia.org/wiki/Homeowner_association

    The auditor conducts a profound analysis to establish relationships between the association's income statement and balance sheet. The previous year's results are compared with the current results. Since it is impossible to cover all of an HOA's transactions in an audit, a CPA selects a sample of transactions and scrutinizes details.

  5. Year-end financial checklist: Your guide to reviewing and ...

    www.aol.com/finance/financial-planning-checklist...

    2. Evaluate your investments and take your RMDs. The end of the year is an ideal time to review your investment strategy to make sure your portfolio is still on the right track to meet your goals.

  6. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  7. 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 ...

  8. Greenlanders are worried to find themselves on Trump's ...

    www.aol.com/greenlanders-worried-themselves...

    Greenland's residents echoed the bewilderment expressed by European leaders Wednesday in response to Trump's statements. German Chancellor Olaf Scholz said he was confused by the incoming ...

  9. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Financial accounting is the preparation of financial statements that can be consumed by the public and the relevant stakeholders. Financial information would be useful to users if such qualitative characteristics are present. When producing financial statements, the following must comply: Fundamental Qualitative Characteristics:

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