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Definition: Financial statement

OECD terminology

The accounts drawn up by an organisation to report its financial affairs. Financial statements are often prepared under regulations governing matters such as their content and publication. http://ec.europa.eu/eurostat/ramon/coded_files/OCDE_09E74304_en.pdf
Source:
Organization for Economic Cooperation and Development (OECD), "Effects of European Union Accession, Part 1: Budgeting and Financial Control", OECD SIGMA Paper No. 19, Paris, March 1998
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