The financial statements are a special kind of accounting report by which the enterprises report to the external and internal users of accounting information. The purpose of accounting reporting is to provide information on financial position, financial performance, and cash flows of the enterprise. The enterprises report to their users in the annual reports that comprise the accounting report and the business report. The accounting report consists of the financial statements and the notes to the financial statements. The minimum scope of information to be disclosed is determined by the law and the accounting standards.

Rights

URN

URN:NBN:SI:doc-Z6GY7PAG

COBISSID

42931810

Added

25.11.2024

Metadata

Citation

APA:

Jakopič, Breda (2006). Računovodski izkazi in finančno poročanje. Mostovi (Ljubljana), volume 40, issue 1/2, str. 50-68. URN:NBN:SI:doc-Z6GY7PAG from http://www.dlib.si

MLA:

Jakopič, Breda. "Računovodski izkazi in finančno poročanje." Mostovi (Ljubljana) volume 40. issue 1/2 (2006) str. 50-68.
<http://www.dlib.si/?URN=URN:NBN:SI:doc-Z6GY7PAG>

Mostovi
1966-
(Assembly record)