Usually means: Records summarizing business financial activities.
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We found 8 dictionaries that define the word financial statements:

General (4 matching dictionaries)
  1. financial statements: Collins English Dictionary
  2. financial statements: Vocabulary.com
  3. financial statements: Wiktionary
  4. Financial Statements, Financial statements: Wikipedia, the Free Encyclopedia

Business (4 matching dictionaries)
  1. THE 'LECTRIC LAW LIBRARY'S REFERENCE ROOM (No longer online)
  2. Financial Statements: Investopedia
  3. Financial statements: Legal dictionary
  4. Financial statements: Financial dictionary

(Note: See financial_statement as well.)

Definitions from Wiktionary (financial statement)

noun:  A formal record of all relevant financial information of a business, person, or other entity, presented in a structured and standardized manner to allow easy understanding.
noun:  Any of the four basic elements in above, i.e. balance sheet, income statement, cash flow statement and statement on changes in equity.
▸ Also see financial_statement


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