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September 13, 2022Annual Financial Report 20212022 Year ended June 30, 2022Superintendents Annual Financial Report (ESE 145) Report of Financial Data to the Commissioner of Education (ESE 348)Accounting
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Gather all relevant financial information from subsidiaries and other relevant entities within the organization.
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Consolidate the financial information using the appropriate accounting standards and principles.
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Prepare the consolidated financial statements including the balance sheet, income statement, cash flow statement, and notes to the financial statements.
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Who needs interim consolidated financial statements?

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Publicly traded companies are required by regulatory bodies to provide interim consolidated financial statements to shareholders.
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Private companies may also choose to prepare interim consolidated financial statements for internal reporting purposes or to provide to lenders or investors.
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Interim consolidated financial statements are financial reports covering a period shorter than a full fiscal year, usually prepared and released by a company in addition to its annual financial statements.
Publicly traded companies and some other entities are required to file interim consolidated financial statements to provide investors with updated information on their financial performance.
Interim consolidated financial statements are typically prepared by applying the same accounting principles used in annual financial statements, but covering a shorter time period. They should include income statement, balance sheet, and cash flow statement.
The purpose of interim consolidated financial statements is to provide investors and stakeholders with timely information on the financial performance and position of a company between the annual reporting periods.
Interim consolidated financial statements should include key financial data such as revenues, expenses, profits, assets, liabilities, and equity for the reporting period.
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