Financial Planning & Collaboration

Financial statement

Also known asFinancial statements

Definition

A financial statement is a formal record of an entity's financial activity — typically including a balance sheet (financial position), income statement (performance), and cash flow statement (liquidity). For households, the equivalent is a personal financial statement summarizing assets, liabilities, and net worth at a point in time.

By Olomon EditorialLast updated
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Key takeaways

  • The three core business financial statements are the balance sheet, income statement, and cash flow statement.
  • Households commonly use a personal financial statement — essentially a household balance sheet — plus a cash-flow statement.
  • Lenders, advisors, and the IRS all rely on financial statements at decision points.
  • Statements are only as reliable as the underlying data discipline that feeds them.

How Olomon thinks about this

Olomon turns the household into a financially literate, statement-producing organization. Your balance sheet, cash flow, and per-entity P&Ls are always current, always defensible, and always shareable with the professionals who need them.

In-depth definition

Financial statements answer different questions: the balance sheet asks “where are we?”, the income statement asks “how are we doing?”, and the cash-flow statement asks “how is cash actually moving?”. Used together, they give a comprehensive picture that no single statement provides.

Frequently asked questions

  • Not for personal use. CPA-prepared, reviewed, or audited statements are required for many lending, regulatory, or formal business purposes.

Sources

Primary, authoritative references.

  1. 1

    U.S. Securities and Exchange Commission

    Beginners' Guide to Financial Statements

    Cited for: SEC overview

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Cite this page

APA
Olomon Editorial Team. (2026). Financial statement. Olomon Financial Glossary. https://olomon.com/financial-glossary/financial-statement

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