|Registry||Australian business register|
The financial statement is the document that shows the financial and economic structure of a company.
In Australia not all companies are obliged to filed the financial statement, but only companies with a significant volume of business, or which fall into certain legal parameters or operate in certain sectors.
In Australia the financial statement is called “Financial reports”.
The form and detail of the financial statement are in line with the size of the company.
The Australian financial statement usually contains:
Balance Sheet where are reported Assets, Liabilities and Equity at the end of fiscal year
Income Statement, also called Profit and Loss Statement, where are reported Income, Expense, Net profit
Cash Flow Statement where are reported the cash movement in operating, investing, financing activities. It is a reconciliation document between Balance Sheet and Profit and Loss statement
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