Definicja annual financial statements
Companies over a certain size and of a particular legal form have to present their annual financial statements.
An annual financial statement comprises certain elements. In the balance sheet, a company has to report its assets, and also the source of its equity and current assets: shareholders' equity and outside capital. The income statement documents how the profit (or loss) occurred. The difference between expense and revenue is the profit (or loss).
Słownik i definicje SAPa na A.