<\/span><\/h3>\n\nWhen citing financial statements obtained from a database or website, follow the general format for citing an online document. Begin with the author or organization, followed by the publication or update date, the title of the financial statement (italicized), and the retrieval information (URL or database name).<\/p>\n
Example:
\nXYZ Corporation. (2020). Consolidated Financial Statements. Retrieved October 10, 2021, from http:\/\/www.example.com<\/p>\n
<\/span>4. How do I cite quarterly or interim financial reports?<\/span><\/h3>\n\nFor quarterly or interim financial reports, use the same format as for annual reports but clearly indicate the period covered in square brackets immediately after the title.<\/p>\n
Example:
\nAcme Corporation. (2021). Quarterly Financial Report [January-March]. Chicago, IL.<\/p>\n
<\/span>5. How should I cite the balance sheet and income statement?<\/span><\/h3>\n\nWhen citing specific financial statements like the balance sheet or income statement, follow the same principles mentioned above, including the document type (e.g., annual report) and the page number(s) where the information appears.<\/p>\n
Example:
\nNational Corporation. (2021). Annual Report on Financial Performance (Report No. 123, pp. 15-20). New York, NY.<\/p>\n
<\/span>6. How do I cite financial statements without an identifiable author?<\/span><\/h3>\n\nIn cases where an author is not apparent, begin the citation with the title of the financial statement followed by the publication year in parentheses.<\/p>\n
Example:
\nXYZ Corporation. (2021). Consolidated Balance Sheet.<\/p>\n
<\/span>7. How do I cite an audited financial statement?<\/span><\/h3>\n\nTo cite an audited financial statement, follow the same format as for other financial statements, including the auditor’s report name and the auditor’s firm.<\/p>\n
Example:
\nXYZ Corporation. (2020). Consolidated Balance Sheet. Audited by ABC Accounting Firm.<\/p>\n