What Are Financial Statement Assertions?

Author: External Author | | Categories: Financial Analysis

Blog by Your Choice Accountants, LLC

Financial statement assertions, also referred to as management assertions, are explicit or implicit assertions a company makes concerning the fundamental accuracy of the information contained in its financial statements: the balance sheet, income statement, and cashflow statement.

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Original Article Source Credits:   Investopedia , https://www.investopedia.com/

Article Written By:  J.B. Maverick

Original Article Posted on:  Apr 18, 2021

Link to Original Article:  https://www.investopedia.com/articles/financial-analysis/063016/what-are-financial-statement-assertions.asp



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