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Historical financial statement. A financial statement (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand.istorical financial statement. A financial statement (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand.
1. The principle function of financial statements is to: a. convey information to managers, investors and creditors b. provide benchmark information for projecting the firm's future performance c. inform the firms shareholders of its likely prospects for growth and cash flows d. all of the above