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Historical financial statement. A financial statement (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand.istorical financial statement. A financial statement (or financial report) is a formal record of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form easy to understand.
An income statement, otherwise known as a profit and loss statement, is a summary of a companyâs profit or loss during any one given period of time (such as a month, three months, or one year). The income statement records all revenues for a business during this given period, as well as the operating expenses for the business.