Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting process
|
| gptkbp:enables |
assessment of financial position
comparison of financial performance |
| gptkbp:frequency |
annually
monthly quarterly |
| https://www.w3.org/2000/01/rdf-schema#label |
Financial Reporting (FR)
|
| gptkbp:includes |
balance sheet
income statement cash flow statement statement of changes in equity |
| gptkbp:involves |
preparation of financial statements
|
| gptkbp:performedBy |
auditors
accountants |
| gptkbp:purpose |
ensure accountability
ensure transparency support decision making provide financial information |
| gptkbp:regulates |
gptkb:Generally_Accepted_Accounting_Principles_(GAAP)
gptkb:International_Financial_Reporting_Standards_(IFRS) |
| gptkbp:requires |
public companies
regulatory authorities |
| gptkbp:subject |
gptkb:audit
regulatory review |
| gptkbp:used_in |
external stakeholders
internal stakeholders |
| gptkbp:bfsParent |
gptkb:Applied_Skills_exams
|
| gptkbp:bfsLayer |
7
|