Definicija: A complete set of accounts required by law to be produced by all companies and most other business and administrative organizations, showing the results of trading and other operations during the accounting period, usually of a year, and the state of affairs at the end of that period (cf. "consolidated accounts").
Vir definicije: Tacis - Dictionary of Economic and Management Terms, European Commission, 1994
Vir - besedilo: Treaty on EU, Article 26.2
Vir - besedilo: 32003L0041 Directive 2003/41/EC of the European Parliament and of the Council of 3 June 2003 on the activities and supervision of institutions for occupational retirement provision, Preamble (22)
Vir - ustanova: European Central Bank
Opomba: comprise a Balance Sheet, Statement of Profit and Loss, Statement of changes in equity, Cash flow statement, and Notes to the financial statements
Vir opombe: WallStreetMojo
Hierarhično razmerje: sopomenka