قاموس الانجليزية

A complete and inseparable set of accounting and financial documents provides a presentation of the financial position, performance, and changes in the entity's position at a point in time and its results of operations for a period that then ended. They include the balance sheet, income statement, statement of cash flow, statement of changes in equity, and notes.

An asset that is intended to be used continuously for the needs of the entity's activities, such as tangible, intangible, or financial assets that are held for long-term investment purposes, or that the entity does not intend to realize within twelve months following the close of its financial year.