Finans
finansal tablolar
İngilizce: financial statements
Türkçe Tanım
Bir kurulusun her raporlama donemi sonunda urettigi finansal durum tablosu, kapsamli gelir tablosu, ozsermaye degisim tablosu, nakit akis tablosu ve dipnotlardan olusan yapilandirilmis finansal raporlarin tam setidir. IAS 1 kapsaminda finansal tablolar kurulusun finansal durumunu ve performansini dogru ve adil bir sekilde sunmalidir. Finansal analiz ve dis denetim icin temel olusturur.
English Definition
The complete set of structured financial reports produced by an entity at the end of each reporting period, comprising the statement of financial position, statement of comprehensive income, statement of changes in equity, statement of cash flows, and accompanying notes. Under IAS 1, financial statements must present fairly the entity's financial position and performance. They constitute the foundation for financial analysis and external audit.