The information system that identifies, records, and communicates the economic events of an organization to interested users
A report prepared by corporate management that presents financial information including financial statements, notes, a management discussion and analysis section, and an independent auditor's report
Resources owned by a business.
a report prepared by an independent outside auditor stating the auditors opinion as to the fairness of the presentation of the financial position and results of operations and their conformance with generally accepted accounting standards.
A financial statement that reports the assets and claims to those assets at a specific point in time