fairness of financial statements
2.The interim report is simpler, while annual report is more in detail, but at least, it must be include two basic financial statements: balance sheet and income statement in all kinds of financial statements of listed company.
3.Users of financial statements can know how well the business is doing each month, each quarter, and each half year.
4.Article 13 The criteria for handling business accounting related to business accounting vouchers, account titles, account books and financial statements, their names, forms, and method for preparation of financial statements, etc. shall be prescribed by the Central Competent Authority.
5.Basically, the financial plan section of the business plan consists of three financial statements, the income statement, the cash flow projection and the balance sheet and a brief explanation/analysis of these statements.
6.If he has problem with some (but material) part(s) of the financial statements, a qualified opinion is in order.
7.An increasing number of multinational corporations prepare their financial statements based on International Accounting Standards (IAS), established by IASC.
8.University education in management with an emphasis on accounting, involving the use of computers. Able to comprehend financial statements.
9.Assistant to manager of accounting department of a joint venture enterprise. Analyzed data and relevant financial statistics, and produced monthly financial statements.
10.Article 25 The banking supervision institution of the State Council shall adopt consolidated financial statements in conducting supervision over the banking financial institutions.
