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MEMORIA ANUAL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-07-22

English

Subject field(s)
  • Accounting
  • Financial and Budgetary Management
DEF

The information provided annually by the directors or management of an organization to the shareholders, owners, or other interested parties, concerning operations and financial position. Usually, it includes the annual financial statements, the auditor's report thereon, and reports by officers or directors.

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière
DEF

Document soumis annuellement par les administrateurs ou les dirigeants d'une société, aux actionnaires, associés et autres personnes intéressées. Ce document, qui porte sur les résultats et la situation financière de la société, comprend généralement un rapport de gestion ou compte rendu de la direction, les états financiers (ou comptes) annuels et, au Canada, le rapport du vérificateur, en France, le rapport du commissaire aux comptes et, en Belgique, le rapport du commissaire-reviseur.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Gestión presupuestaria y financiera
DEF

Informe que recoge los estados financieros contables de la empresa: balance de situación al final del ejercicio fiscal, cuenta anual de pérdidas y ganancias, reparto de beneficios y su distribución, notas explicativas, etc. La memoria suele recoger también una carta del presidente explicando la marcha de la sociedad, la composición del consejo de administración, y el informe de los accionistas censores de cuentas. En muchas ocasiones incluye también la opinión de los auditores externos.

OBS

memoria anual: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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