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PENYATA PRESTASI KEWANGAN

A statement of financial performance is an accounting summary that details a business organization's revenues, expenses and net income. A statement of financial performance is also referred to as statement of profit and loss or statement of income. A corporation may prepare a statement of financial performance on a monthly, quarterly or annual basis. Function
A statement of financial performance allows a company's top management to identify major revenue and expense items that affect the company's "bottom line", or net income
Significance
A statement of financial performance provides significant insight into an organization's profitability. A statement of financial performance also helps an investor, a lender or a regulator gauge a corporation's economic standing.

A statement of financial position, also known as a balance sheet, is a financial document which provides an overview of an entity's finances at a given point in time. Statements of financial position are commonly used by companies large and small, but they can also be applied to personal finances, for people who want to generate a document which they can use to review their financial situation for the purpose of making budgeting decisions or financial plans. Many accounting software programs have mechanisms to automatically create a statement of financial position.