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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