Financial statements are written records of a business’s financial situation. They include standard reports like the balance sheet, income or profit and loss statements, and cash flow statement.

Accountants sometimes include important notes regarding a company's assets, liabilities or equity on financial statements. Notes can be added as an attachment to a financial statement or as a ...

Quantitative information is required to disclose the availability of the not-for-profit’s financial assets to meet cash needs for general expenditures within one year of the date of the statement of ...

Quantitative information is required to disclose the availability of the not-for-profit’s financial assets to meet cash needs for general expenditures within one year of the date of the statement of ...

The board released a concepts statement to guide GASB when mandating note disclosure requirements for state and local governments.

For example, even the balance sheet has such alternative names as a "statement of financial position" and "statement of condition." Balance sheet accounts suffer from this same phenomenon.

I am confident you will appreciate what banks make of what represents numbers on their statement of financial position – as they mean and represent more than just numbers to them.