In the accounting world, aspects such as income and expense balances, as well as the statement of changes and cash flows are not always enough to have a detailed knowledge of the company's economy, so the accounting report becomes even more necessary.
In this sense, it is therefore a key document to clarify the financial operations carried out by the company, since the accounting report contains information on the activity of the company, the annual accounts, the registration and valuation rules, the evolution of the investments made.
The accounting records or documents must include information on the relationship of expenses and income, the sales volume achieved or the transactions in which part of the patrimony has been involved.
For example, the accounting report is one of the basic accounting documents that the managers of any business must keep. It serves to expand the information already specified in the company's financial statements.
Experts in financial accounting theorize that the purpose of the accounting report in a corporation is to complete and clarify data that are part of the annual accounts that have been presented by the entity.
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