The best replacement for financial statements is financial reporting.

Лучшие альтернативы к financial statements можно упорядочить следующим образом:
★★★★★  financial reporting
★★★  tax returns
★★★  consolidated
★★  consolidated financial statements
★  cafr
★  financial reports
★  audited financial statements
★  fund financial statements
★  unaudited
  combined financial statements
  government wide
  reviewed
  reviewed financial statements
  required supplementary information
  budgets

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financial statements
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