Skip to main content
European Commission logo

Skills & competences

There is a temporary issue on this page. Please, try later. We apologise for this inconvenience.

Show filters

Hide filters

Filters

Hierarchy view

K - knowledge
- agriculture, forestry, fisheries and veterinary
- arts and humanities
- business, administration and law
- business and administration
- accounting and taxation
- business and administration not elsewhere classified
- business and administration not further defined
- finance, banking and insurance
- banking activities
- budgetary principles
- business loans
- business valuation techniques
- claims procedures
- credit card payments
- credit control processes
- crowdsourcing strategy
- debt classification
- debt collection techniques
- debt systems
- financial analysis
- financial capability
- financial department processes
- financial engineering
- financial forecasting
- financial jurisdiction
- financial markets
- financial products
- foreign valuta
- funding methods
- global standards for sustainability reporting
- green bonds
- impact investing
- insurance market
- international financial reporting standards
- investment analysis
- microfinance
- modern portfolio theory
- mortgage loans
- principles of insurance
- public finance
- public offering
- rail project financing
- reinsurance
- risk transfer
- securities
- social bonds
- stock market
- student financial aid programmes
- sustainable finance
- types of insurance
- management and administration
- marketing and advertising
- secretarial and office work
- wholesale and retail sales
- work skills
- business, administration and law not elsewhere classified
- business, administration and law not further defined
- inter-disciplinary programmes and qualifications involving business, administration and law
- law
- education
- engineering, manufacturing and construction
- field unknown
- generic programmes and qualifications
- health and welfare
- information and communication technologies (icts)
- natural sciences, mathematics and statistics
- services
- social sciences, journalism and information
L - language skills and knowledge
S - skills
T - transversal skills and competences

financial statements

knowledge

business, administration and law

business and administration

finance, banking and insurance

financial statements

Description

Description

The set of financial records disclosing the financial position of a company at the end of a set period or of the accounting year. The financial statements consisting of five parts which are the statement of financial position, the statement of comprehensive income, the statement of changes in equity (SOCE), the statement of cash flows and notes.

Alternative Labels

financial statement

financial statements

records of financial activities

statements on finances

Skill type

knowledge

Skill reusability level

cross-sector skills and competences

Relationships

Broader concepts

Essential for

Optional for

Concept URI

Share this page:

ESCO is a Europe 2020 initiative.

DG Employment, Social Affairs and Inclusion of the European Commission developed ESCO in collaboration with stakeholders and with the European Centre for the Development of Vocational Training (Cedefop).

CONTACT ESCO
Current version: ESCO v1.1.2 (Last update 22/02/2024)