financial reporting

Financial reporting includes the following:
the external financial statements (income statement, statement of comprehensive income, balance sheet, statement of cash flows, and statement of stockholders’ equity)
the notes to the financial statements
press releases and conference calls regarding quarterly earnings and related information
quarterly and annual reports to stockholders
financial information posted on a corporation’s website
financial reports to governmental agencies including quarterly and annual reports to the Securities and Exchange Commission (SEC)
prospectuses pertaining to the issuance of common stock and other securities