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Financial Statements Definition

Financial statements – n : finance/accounting term; a set of financial accounting tables that together describe the financial performance of a company or business unit for the most recently completed period (typically a year or quarter); often also summarize financial results from prior periods for comparison purposes; financial statements are typically comprised of an income statement (a.k.a. a profit and loss statement, or P&L), a cash flow statement, and a balance sheet. (See also: pro forma financial statements)

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Adapted from "The CompanyCrafters Entrepreneur's Dictionary"
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