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  2. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    For example, if the year-end is 31 December, the hard close may provide the auditors with figures as at 30 November. The auditors would audit income/expense movements between 1 January and 30 November, so that after year end, it is only necessary for them to audit the December income/expense movements and 31 December balance sheet.

  3. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    All the figures in the trial balance are rearranged to prepare a profit & loss statement and balance sheet. Accounting standards determine the format for these accounts (SSAP, FRS, IFRS). Financial statements display the income and expenditure for the company and a summary of the assets, liabilities, and shareholders' or owners' equity of the ...

  4. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Owners and managers require financial statements to make important business decisions that affect its continued operations. Financial analysis is then performed on these statements to provide management with a more detailed understanding of the figures. These statements are also used as part of management's annual report to the stockholders.

  5. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]

  6. Continuous auditing - Wikipedia

    en.wikipedia.org/wiki/Continuous_auditing

    Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis.Technology plays a key role in continuous audit activities by helping to automate the identification of exceptions or anomalies, analyze patterns within the digits of key numeric fields, review trends, and test controls, among other activities.

  7. Generally Accepted Accounting Principles (United States)

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

    Only when liquidation is certain is this assumption not applicable. The business will continue to exist in the unforeseeable future. Monetary unit principle: assumes a stable currency is going to be the unit of record. The FASB accepts the nominal value of the US dollar as the monetary unit of record unadjusted for inflation.

  8. Organigram (OGI) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/organigram-ogi-q4-2024...

    Unless otherwise indicated, all references to market share data are sourced from Hifyre in combination with data from Weedcrawler, provincial boards, retailers, and our internal sales figures.

  9. XBRL - Wikipedia

    en.wikipedia.org/wiki/XBRL

    This allows the elements to be arranged in a structure that is appropriate to represent the hierarchical relationships in particular business data. These groupings can be performed in many ways. For example, a typical Balance Sheet contains Assets, Equity and Liabilities. Assets consist of Current Assets and Non-current Assets.

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