Читать книгу See-Through Modelling - Dominic Robertson - Страница 74

The three fundamental checks of financial statements are:

 Retained Profit Balance in the balance sheet is the same as the Retained Profit Balance shown in the Profit & Loss and as a function of the constituent parts of the Profit & Loss.

 Retained Cash Balance in the balance sheet is the same as the Retained Cash Balance shown in the Cash Flow Waterfall and as a function of the constituent parts of the Cash Flow Waterfall.

 Balance Sheet balances.