CONCEPTS AND DEFINITIONS
Eurostat's Concepts and Definitions Database

 

Term
Financial statement
Term extension
OECD terminology
Definition
The accounts drawn up by an organisation to report its financial affairs. Financial statements are often prepared under regulations governing matters such as their content and publication.
Source
Organization for Economic Cooperation and Development (OECD), "Effects of European Union Accession, Part 1: Budgeting and Financial Control", OECD SIGMA Paper No. 19, Paris, March 1998
Hyperlink
http://ec.europa.eu/eurostat/ramon/coded_files/OCDE_09E74304_en.pdf
Link(s) to statistical data
- Does not exist!
Related terms
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  • Accounts data
  • Business statistics View
  • Accounting data
  • Business statistics View
    Statistical theme(s)
  • Economy and Finance
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  • Comptes financiers
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