Financial Statements

Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time. An income statement—or profit and loss report (P&L report), or statement of comprehensive income, or statement of revenue & expense—reports on a company's income, …

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Publications

UN: The United Nations · 6 December 2024 English

9 p.

the report of the Board of Auditors on the financial statements for 2022.2 and a recommendation to UNICEF Children’s Fund Financial report and audited financial statements for the year ended 31 December 2022 and


CARDUS: Centre for Cultural Renewal · 29 August 2024 English

Implementation of the Canada-Wide Early Learning and Child Care Agreements. Canada’s federal budget for 2021 included a $27 billion commitment to establish a $10-a-day childcare program within five years. Combined …

Note: The province reports that “audited Financial Statements reflect accrual at year end cut off and


World Bank Group · 29 August 2024 English

While financial sector risks in the larger and higher per capita countries are moderate, half of lower-income countries face significant risks over the next 12 months. Nearly 70 percent of …

buffers of financial institutions. Audited financial statements published in April 2023 show a reduction


EPRS: European Parliamentary Research Service · 29 August 2024 English

This briefing has been prepared for the public hearing with the Chair of the Single Supervisory Mechanism (SSM), Claudia Buch, scheduled for 2 September 2024. The previous hearing took place …

studies based on publicly available data from financial statements, Pillar 3 reports, and the EBA’s “transparency”


World Bank Group · 28 August 2024 English

In its fourth edition, and with translations into 13 languages, this publication gives readers a broad and basic understanding of the key issues for each International Financial Reporting Standard. It …

for the Preparation and Presentation of Financial Statements 3 2 IFRS 1 First-Time Adoption of IFRS 11 11 3 IAS 1 Presentation of Financial Statements 15 4 IAS 7 Cash Flow Statements 31 5 IAS 8 Accounting Combinations 49 7 IAS 27 Consolidated and Separate Financial Statements 60 8 IAS 28 Investments in Associates 68 nancial items should be presented in the financial statements, as well as aspects that should be disclosed disclosed in these financial statements—keeping in mind the needs of vari- ous users. Users of financial


World Bank Group · 28 August 2024 English

Satisfactory. The project submitted audited financial statements of acceptable quality on time, but the submission


IMF: International Monetary Fund · 28 August 2024 English

This paper, prepared by the Fund’s Office of Internal Audit’s (OIA) in July 2024, provides the results of its independent assessment of the implementation progress on the Institutional Safeguards Review …

include for example: EP 2 - MD and DMDs’ financial statements; EP 7 - OII report; EP 9A(i) - Ethics Committee framework for the publication of summary financial statements and interests of the Managing Director


IMF: International Monetary Fund · 28 August 2024 English

The imbalances built during the pandemic have been largely resolved shifting priorities to supporting stronger, more inclusive and greener medium-term growth. The near-term outlook has improved, primarily due to higher …

review of the BCCh’s FY2023 audited annual financial statements. As part of the mid-term review of the


World Bank Group · 27 August 2024 English

The development objective of Second Phase of Support for Social Recovery Needs of Vulnerable Groups Project is to expand support for the immediate social recovery needs of vulnerable groups in …

periodical financial reports and yearly financial statements. IRC will use a ring-fenced system with Interim Financial Reports (IFRs) and Project Financial Statements (PFS). IFRs will be prepared on a quarterly External audit arrangements. The Project Financial Statements (PFSs) will be audited by an independent


CMHC: Canada Mortgage and Housing Corporation · 27 August 2024 English

Issued also in French under title: Rapport financier trimestriel. Has supplements: Mortgage loan insurance business supplement, 2014- ; Securitization business supplement, 2015- ; Covered bonds business supplement, 2015- ; and …

2024 To supplement CMHC’s consolidated financial statements, which are prepared in accordance with IFRS


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