Читать книгу Reading Financial Reports For Dummies - Lita Epstein - Страница 17

Companies must release quarterly reports within 45 days of the quarter's end. Companies with holdings over $75 million must file more quickly. In addition to the three key financial statements — the balance sheet, the income statement, and the statement of cash flows (check out the upcoming section “Getting to the meat of the matter” for details on these documents) — the company must state whether a CPA has audited (see Chapter 18) or reviewed the numbers. A report reviewed rather than audited by a CPA is a much less intensive look at the data and thus, holds less weight.