Financial Reporting: It is a set of documents made generally by government agencies at the end of accounting period. It usually enclose summary of accounting data for that time period, with background forms, notes, and other information.
A) The external financial statements (that is, income statement, balance sheet, statement of cash flows, and the statement of stockholders’ equity)
B) The notes to financial statements.
C) Conference calls and Press releases concerning quarterly earnings and associated information
D) Quarterly and annual reports to the stock-holders
E) Financial details posted on the corporation’s website.
F) Financial reports to governmental agencies involving quarterly and annual reports to Securities and Exchange Commission (abbreviated as SEC)
G) Prospectuses relating to the issuance of general stock and other securities.