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

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