Financial reporting definition

Financial reporting is the financial results of an organization that are released to the public. This reporting is a key function of the controller, who may be assisted by the investor relations officer if an organization is publicly held.

Financial reporting typically encompasses the following:

If a business is publicly held, financial reporting also includes the following (in addition to the preceding items):

Related Courses

New Controller Guidebook 
Public Company Accounting and Finance 
The Interpretation of Financial Statements