EuroVoc Core Concepts (EUROVOC)
SKOS
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Last submission date January 3, 2022
ID http://eurovoc.europa.eu/55
http://eurovoc.europa.eu/55
http://ecoportal.lifewatchdev.eu/ontologies/EUROVOC/55
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Preferred name

financial accounting

Definitions
The annual financial statements shall constitute a composite whole and shall for all undertakings comprise, as a minimum, the balance sheet, the profit and loss account and the notes to the financial statements.
In schemes
Type http://www.w3.org/2004/02/skos/core#Concept
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