More terms
Financial Statements
The balance sheet, income statement, cash-flow statement, statement of shareholders' equity, and accompanying notes that describe a company's financial position and activity.
What traders should verify
For Financial Statements, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Financial Statements is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.