Financial information

The flow of financial information from a company tends to improve communication between it and its shareholders and potential investors, while also improving knowledge about the business' situation in order to facilitate the acquisition of loans and the establishing of contracts. It is also aimed at assisting internal managers with their decision-making. This information, which is reported in a series of accounts and statements on at least an annual basis, must meet certain requirements as a means of protecting the users of this information by providing assurance over its content. It must also comply with generally accepted accounting principles in order to give a true and fair view of the company's financial position.