Báo cáo tài chính: Các dạng báo cáo trong doanh nghiệp

Báo cáo tài chính là một trong những hoạt động quan trọng của doanh nghiệp. ATP Accounting giới thiệu đến người đọc một số thông tin về các loại báo cáo trong doanh nghiệp thường gặp


2/28/20242 min read

1. Balance Sheet

The Statement of Financial Position, also known as the Balance Sheet, is a comprehensive financial statement that provides a snapshot of an entity's financial position at a specific point in time. It summarizes the entity's assets, liabilities, and equity. The reporting date for the balance sheet is typically the last day of the reporting period. The balance sheet demonstrates the fundamental accounting equation: assets = liabilities + equity. The figures on the balance sheet reveal the total value of the entity's assets, their composition, the sources of financing, and the structure of the equity that funds those assets. By analyzing the balance sheet, one can gain an overview and assess the financial health of the entity.

2. Income Statement

The Statement of Profit or Loss, also known as the Income Statement, summarizes an entity's revenues, gains, expenses, and losses over a specific period, such as a month, quarter, or year. This document can be viewed as a record of the entity's financial performance during that period.

The Statement of Profit or Loss is a standalone report. The most crucial information it provides is the entity's profit or loss, which is calculated by subtracting expenses from revenues and gains. If expenses exceed revenues and gains, the entity will report a loss.

3. Statement of Changes in Equity

The Statement of Changes in Equity is a detailed financial statement that reflects the fluctuations in the composition of an entity's equity during a reporting period. It also provides information about the entity's profit or loss.

Transactions related to contributions or withdrawals of capital by owners do not impact the profit or loss for the period, and therefore do not affect the Statement of Profit or Loss. However, they are relevant to and affect the Statement of Changes in Equity. Under Vietnamese Accounting Standards (VAS), this information is often presented in the notes to the financial statements. In contrast, under International Financial Reporting Standards (IFRS), the Statement of Changes in Equity is presented separately due to its importance to investors.

4.Statement of Cash Flows

The Statement of Cash Flows is a summary of an entity's cash inflows and outflows during a specific period, categorized into three main activities: operating, investing, and financing.

This statement provides information about how much cash the entity generated and spent during the period, as well as the sources and uses of cash from each specific activity. It helps users understand the entity's cash-generating capacity and how it manages its cash resources.

Source: https://saac.com.vn/bao-cao-tai-chinh-cac-loai-bao-cao-trong-doanh-nghiep/


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