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European Skills, Competences, Qualifications and Occupations (ESCO)
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This concept is obsolete

financial statements

Concept overview

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

records of financial activities

statements on finances