ACCM 4300 Financial Reporting

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Financial statements are financial results provided by an organization to its stakeholders and the public. This report is a key function of the controller. If the organization is under government control, an investor relations officer can help. Financial reports typically include the following documents and transactions:

• Financial statements, including income report, balance sheet and cash flow statement.
• Disclosures in footnotes, including more detailed information on specific topics within the accounting system.
• The company prefers to publish any financial information about itself on its website.
• Issue an annual report to shareholders.
• Any prospectus issued by an appropriate entity to potential investors.

 If it is a listed company, the financial statement also includes the following (in addition to the above items):

• Quarterly Form 10-Q and Annual Form 10-K filed with the Securities and Exchange Commission.
• The annual report issued to shareholders may be an abbreviated version called a summary report.
• The press release with financial information about the company.
• The income statement, during which management discusses the company's financial results and other issues.

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