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Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements [1] [2] accompanied by a management discussion and analysis: [3] A balance sheet reports on a company's assets, liabilities, and owners equity at a given point in time.
In the United States, a more-detailed version of the report, called a Form 10-K, is submitted to the U.S. Securities and Exchange Commission. [2] A publicly held company may also issue a much more limited version of an annual report, which is known as a "wrap report." A wrap report is a Form 10-K with an annual report cover wrapped around it. [3]
They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. [2] They are particularly relevant for companies with shares or securities publicly listed.
The Audit Board of Indonesia (Indonesian: Badan Pemeriksa Keuangan Republik Indonesia, lit. 'Financial Audit Board of the Republic of Indonesia') is a high state body in Indonesia which is responsible for evaluation of management and accountability of state finances conducted by the central government, local governments, Bank Indonesia, state-owned enterprises, the Public Service Board, and ...
Mozilla Writing Style Guide, published online by Mozilla. [23] Rackspace style guide for technical content, published online by Rackspace. [24] Read Me First! A Style Guide for the Computer Industry, by Sun Technical Publications, 3rd ed., 2010. [25] Red Hat style guide for technical documentation, published online by Red Hat. [26]
The agency was created in 2011 under the Act No. 21 of 2011 which organised system of regulation and supervision of financial services. It replaced the functions of the Capital Market and Financial Institutions Supervisory Agency (Badan Pengawas Pasar Modal dan Lembaga Keuangan) or Bapepam-LK in short.
Because of the diversity of subjects it covers, Wikipedia has no general standard or guideline regarding the order of section headings within the body of an article. The usual practice is to order body sections based on the precedent of similar articles. For exceptions, see Specialized layout below.
The vision of BPMN 2.0.2 is to have one single specification for a new Business Process Model and Notation that defines the notation, metamodel and interchange format but with a modified name that still preserves the "BPMN" brand. The features include: Formalizes the execution semantics for all BPMN elements.