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statement
(redirected from financial statement)

    Also found in: Dictionary/thesaurus, Legal, Financial, Acronyms, Wikipedia 0.04 sec.

In a high-level programming language, a descriptive phrase that generates one or more machine language instructions in the computer. In a low-level assembly language, programmers write instructions rather than statements, since each source language instruction is translated into one machine language instruction.
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The difference between what is reported on the financial statement and the tax returns will either reduce the deferred tax asset or refund, or increase the deferred tax liability.
Uncertain positions: FIN 48, accounting for uncertainty in income ... by Davis, Conrad / California CPA
Addressing management's financial statement existence assertion.
Alternative Investments Task Force formed to explore audit evidence by CPA Letter
By definition, presentations of specified elements, accounts, or items of a financial statement are not financial statements.
SSARS No. 13--Compilation of Specified Elements, Accounts, or Items ... by Journal of Accountancy
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