Volume XIII: Business and Private Organizations | Chapter 12a (1972): Law and Accounting in Business Associations
2nd November, 1966.
Detlev F. Vagts
40. Principal types of documents. – Most reporting is done, and most dispositive decisions are made, on the basis of two documents: the balance sheet, sometimes called a position statement, and the income statement, sometimes called a profit and loss statement or statement of results of oper…