Free Guide to
Bookkeeping Concepts

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What is financial reporting?

Financial reporting includes the following:

  • the external financial statements (income statement, statement of comprehensive income, balance sheet, statement of cash flows, and statement of stockholders' equity)
  • the notes to the financial statements
  • press releases and conference calls regarding quarterly earnings and related information
  • quarterly and annual reports to stockholders
  • financial information posted on a corporation's website
  • financial reports to governmental agencies including quarterly and annual reports to the Securities and Exchange Commission (SEC)
  • prospectuses pertaining to the issuance of common stock and other securities