financial statements

Description

The set of financial records disclosing the financial position of a company at the end of a set period or of the accounting year. The financial statements consisting of five parts which are the statement of financial position, the statement of comprehensive income, the statement of changes in equity (SOCE), the statement of cash flows and notes.

Alternative label

  • records of financial activities

  • statements on finances

  • financial statement

Skill type

  • knowledge

Skill reusability level

  • cross-sector skills and competences

Essential skill/competence of

Optional skill/competence of

Status

released

Concept URI

http://data.europa.eu/esco/skill/4a460161-eaea-4fe2-bd0e-164ccc635be1