Encyclopedia
Financial Statements
Financial reporting is a unified system of data on the property and financial position of an organization and on the results of its economic activities, prepared on the basis of accounting records in accordance with established forms1.
Federal Law No. 129-FZ dated November 21, 1996 "On Accounting", as amended on November 21, 1996, Article 2 // Official Gazette of the Russian Federation. 1996. No. 48. Art. 5369. ↩