DUI instruction is training to prevent drink driving, given before or after arrest. It can be preventive or corrective, delivered in various ways including in prison. Prevention programs target a wider audience, while corrective programs are state-mandated for convicted offenders and include classroom instruction. The severity of the offense determines the length of the course. […]
Audited financial statements are prepared by a CPA on behalf of an organization using source documents provided by the organization. The statements include an opinion from the accountant, either unqualified or qualified, and are presented annually to interested parties. As part of the financial accountability that most entities provide to investors, board members and constituents, […]
Pro forma statements are estimated financial figures for a company’s business operations, including income statements, balance sheets, and cash flow statements. They inform shareholders and help managers make financial decisions. These statements require planning and estimating potential earnings, and are often used in business plans to secure financing. The income statement is the most important, […]
Consolidated financial statements show the financial status of a complete company, including its subsidiaries. They include flow states, balance sheets, net asset changes, footnotes, and result states. The financial review also includes discussion and analysis, executive paper, and business review. Disclosure requirements vary by jurisdiction and company type. The consolidated financial estates of the corporations […]
