Company report is to provide a description of a company’s information regarding financial performance / performance in a certain period.

Includes: balance sheet, income statement, equity report, statement of changes in financial position, notes and other reports.

The elements of the report that directly measure changes in financial position are assets, liabilities, and equity. Meanwhile, related elements in terms of performance measurement in the income statement are income and expenses.

Financial reports are shown to investors, employees, creditors, government, society, customers, and suppliers. Its purpose is to provide information about financial position and financial performance to make a decision.