In order to control the operation of a company official or private, have organized the financial statements, also referred to as financial statements, financial reports or annual accounts, which are reports used to publicize the economic and financial situation and the changes to a date or period. THE formulation and the analysis of the financial statements are two stages, the first in which are built such reports and the second, which tend to make the experts for guides to partners or shareholders, which is estudian and evaluate the results to improve management.
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