Preparation of financial statement of agricultural enterprices
2001
Soe, H. (Estonian Agricultural University, Tartu (Estonia). Inst. of Accounting and Finance)
The financial statement is an annual financial accounting report, being the basis for annual business report, including the documents, stated in Accounting Act of the Republic of Estonia (AA): the balance sheet, income statement and appendixes. According to the international standards of accounting (IAS) the financial statement consists of four basic types of report. balance sheet, income statement, cash flow statement, statement of owner's equality and notes to the financial statements. In accordance to the AA, the financial statement must provide a fair review of all the assets, liabilities, owner's equality and the outcome of business is to inform the users of financial statement about the financial situation of the enterprise, financial outcome, cash flow, assisting them to make appropriate decisions of management
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