It is an item that reflects the operations that occur during the year, but which do not influence the result of the year.
3.4. Cash flow statement
This document is one of the basic financial statements and reports on cash flows and variations.
That is, it shows the cash that has been generated and used in the company's operating activities, investment or financing.
3.5. Memory
Generally, the report is a complete, expanded and commented on content of the other documents that make up the Annual Accounts.
This provides additional information about the company.
4. Types of Annual Accounts
The General Accounting Plan establishes four types of Annual Accounts models, depending on the greater or lesser degree of information they contain and the size of the company.
These are:
4.1. Ordinary thailand phone number list Annual Accounts
All companies must submit their Annual Accounts, except in the three cases that we will explain below.
In the Annual Accounts it is necessary to present the five documents that we mentioned above:
The balance.
The profit and loss account.
The statement of changes in equity.
Cash flow statement.
The memory.
4.2. Abbreviated Annual Accounts
Abbreviated Annual Accounts differ from ordinary ones mainly due to their simplicity.
These have a simpler format in which less information needs to be added. In fact, in this case, you only need to present.
