Encyclopedia
Accounting (Financial) Reporting
Financial (accounting) reporting — documents prepared by an organization in order to ensure the accuracy and completeness of information regarding its financial position, financial results, and movement of cash, as well as for presenting this information to interested parties1.
Financial (accounting) reporting — information regarding the financial position of an economic entity as of the reporting date, its financial results and movement of cash during the reporting period, systematically compiled in accordance with requirements established by this Federal Law2.
Federal Law No. 402-FZ of December 6, 2011 "On Accounting", as amended on June 28, 2013, Article 13 // Official Gazette of the Russian Federation. 2011. No. 50. P. 7344. ↩
Federal Law No. 402-FZ of December 6, 2011 "On Accounting", as amended on June 28, 2013, Article 3, paragraph 1 // Official Gazette of the Russian Federation. 2011. No. 50. P. 7344. ↩