Financial statements and reporting entity - ACCA Financial Reporting (FR) | Free ACCA & CIMA online courses from OpenTuition
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How Financial Statements Work Financial statements organize important financial data so stakeholders, including board members, investors, shareholders, creditors, employees, customers, and analysts, can analyze the health of a company's finances. These statements must present complex data in a clear and accessible way for everyone, from CEOs to average consumers. Accountants prepare financial statements following specific accounting rules, like the Generally Accepted Accounting Principles (GAAP)
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