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  • Accounting Statements (CTBA161 - SIGACTB)

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The accounting (financial) statements required by corporate legislation are:

  • Balance sheetSheet.
  • Income Statement.
  • Statement of Accumulated Earnings or Losses or Statement of Shareholders' Equity.
  • Statement of Sources and Uses of Funds.

Companies must disclose, along with their financial statements, a report by the company's management, considering the main events that occurred during the fiscal year and the company's plans for the following fiscal years. The Audit Committee's report, if it holds office, must also be disclosed along with the financial statements.

In public companies, financial statements are subject to analysis by independent auditors registered at the Securities and Exchange Commission (CVM). Their respective report is published together with the financial statements.