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Financial Reporting

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Financial Reporting


Financial reporting refers to the reporting of the financial activities of a business, or other entity, to stakeholders of the entity or business. The stakeholders are often referred to as 'users.'


The reports produced for the users are the end product of a financial reporting, or accounting, system. This involves the recording and summarising of the business or entity's transactions and events so that the financial activities can be reported in a format that is useful to the stakeholders of the business or entity.

In order to understand the financial reporting process it is important to consider:

  • the context and purpose of financial reporting,
  • the importance of a financial reporting framework,
  • the design of financial reporting systems,
  • how the financial systems are controlled, and
  • how to interpret financial reports.
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Created at 10/26/2012 10:13 AM  by System Account  (GMT) Greenwich Mean Time : Dublin, Edinburgh, Lisbon, London
Last modified at 10/11/2016 2:07 PM  by System Account  (GMT) Greenwich Mean Time : Dublin, Edinburgh, Lisbon, London

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ACCAPEDIA - Financial Reporting