1. External reporting.
The externally reported financial statements of an organisation.
These include summaries, in conventional and prescribed formats, of the organisation's assets, liabilities, income, expenditure and cash flows.
2. Internal reporting - summaries.
The internal financial summaries used by an organisation.
Also known as management accounts.
3. Internal reporting - full details.
The fully detailed internal financial records of an organisation, from which summary financial statements or management accounts may be prepared.
- Abridged accounts
- Accounting records
- Annual report
- Balance sheet
- Book keeper
- Cash flow statement
- False accounting
- Financial reporting
- Financial statements
- Income statement
- Management accounting
- Reporting entity
- Statement of cash flows
- Statement of comprehensive income
- Statutory accounts
- Tax computation