Description Statement or Report Gives details about the firm's sales, costs, and profits for the past accounting period. Is required by the SEC and includes the audited document that shows the company's financial results for the past year and management's discussion about the future outiook and plans. Aggregates all cash inflows, which the company receives from its ongoing activities and investment sources, and all cash outflows. Explains the changes in a company's stockholders' equity over the accounting year. Summarizes a company's assets, liabilities, and stockholders' equity at a specific point in time