Finans
finansal tablo
İngilizce: financial statement
Türkçe Tanım
Yururlukteki muhasebe standartlarina uygun olarak hazirlanan bir kurulusun finansal faaliyetlerinin ve durumunun resmi kaydid??r. Temel finansal tablolar bilanco, gelir tablosu, nakit akis tablosu ve ozsermaye degisim tablosudur. Finansal tablolar genellikle bagimsiz dis denetciler tarafindan denetlenir ve yatirimcilar, alacaklilar ve duzenleyiciler icin temel finansal bilgi kaynagi islevini gorur.
English Definition
A formal record of an entity's financial activities and position, prepared in accordance with applicable accounting standards. The primary financial statements are the balance sheet, income statement, cash flow statement, and statement of changes in equity. Financial statements are typically audited by independent external auditors and serve as the principal source of financial information for investors, creditors, and regulators.