Relevant bibliographies by topics / Notes to annual financial statements

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Notes to annual financial statements'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Notes to annual financial statements"

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Zadorozhnyi, Z. M., and V. Yasyshena. "Intangible Assets Accounting and Reporting Issue." Marketing and Management of Innovations, no. 4 (2019): 182–93. http://dx.doi.org/10.21272/mmi.2019.4-15.

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The article examines the views of foreign economists on the importance of the impact of intangible assets (IA) and goodwill on business. The main purpose of this study is to improve and develop approaches of accounting for IA and goodwill, reflecting them in the financial and management reporting. The systematization of literary sources and the study of regulatory documents showed that there were several problematic issues related to the accounting and reporting of IAs and goodwill that needed elaboration and clarification. The urgency of solving this scientific problem lies in the fact that d
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Fenyves, Veronika, Tibor Tarnóczi, and Ildikó Orbán. "Application of text mining in analysing notes to financial statements: A Hungarian case." JOURNAL OF INTERNATIONAL STUDIES 17, no. 3 (2024): 205–25. http://dx.doi.org/10.14254/2071-8330.2024/17-3/11.

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Company stakeholders must have reliable and accurate information about the companies falling into their sphere of interest. In Hungary, one of the key sources of information for company stakeholders is the financial statements and related explanations, which are included in the notes of the financial statements (notes). This study used text mining to analyse the Hungarian annual financial statements notes for 2017, 2019 and 2021. The selection of the notes was based on the proportions of each sector in the national economy. The research analysed 28,700 company notes annually, totalling 86,100
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Roy, Brazendra Nath, and Purbasha Dash. "Importance of Several Components of Annual Report to the Investors: A Study on the Northern Part of Bangladesh." International Journal of Business, Economics, and Social Development 4, no. 4 (2023): 348–54. http://dx.doi.org/10.46336/ijbesd.v4i4.532.

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This study examines the perceived usefulness of several components of the annual reports in the decision-making process of investors in making investment decisions. Corporations provided their financial information i.e financial result, financial conditions, and distributions to shareholders etc. to the users through corporate annual report. The main objective of the study is to measure the level importance of the several parts of annual report in providing useful information to the investors. A well-organized questionnaire was used to collect data from the respondents. Descriptive statistics,
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Azli, Mohd Noor. "Perceptions of Auditors in Malaysia on the Important Items of Internet Financial Reporting." Journal of Education and Vocational Research 4, no. 5 (2013): 146–58. http://dx.doi.org/10.22610/jevr.v4i5.113.

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This study investigates the perceptions of auditors regarding the important items in the disclosure of content and presentation dimension that can be used to describe the level of internet financial reporting (IFR). Questionnaires were distributed to 100 auditors. A total of 40 questionnaires were completed and returned, giving a response rate of 40 percent. From the survey, it was found that the five most important items in the content dimension are income statement of current year, income statement of past years, cash flow statement of current year, notes to financial statements of current y
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Herasymenko, Olha. "НАДАННЯ КОРИСНОЇ ІНФОРМАЦІЇ ПРО МУЗЕЙНІ ПРЕДМЕТИ У ФІНАНСОВІЙ ЗВІТНОСТІ СУБ’ЄКТА ДЕРЖАВНОГО СЕКТОРУ". PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT, № 4(20) (2019): 442–50. http://dx.doi.org/10.25140/2411-5215-2019-4(20)-442-450.

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Within the article, approaches to the selection, placement and organization of information about museum objects in order to display or disclose it in the financial statements are formed. Usefulness of this information is evaluated and the author's approach to the recognition of museum objects is grounded. The necessity to amend F. No. 1-ds “Balance” by means of introducing it to Section “Non-Financial Assets” of the Article “Heritage Assets”, F.No.5-ds "Notes to the Annual Financial Statements" through the introduction of an additional section "Heritage Assets", as well as clarifications to fi
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Kazak, Oksana O., and Mariana O. Sulyma. "THE IMPACT OF EVENTS AFTER THE REPORTING DATE ON THE FINANCIAL POSITION AND PERFORMANCE OF BANKS." Academic Review 1, no. 60 (2024): 80–92. http://dx.doi.org/10.32342/2074-5354-2024-1-60-6.

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Banks maintain their accounting records and prepare financial statements in accordance with IFRS. Annual financial statements are a set of reports that characterize the financial position, results of the bank’s operations, cash flows and changes in equity for the year. It is interesting to note that the end of the reporting period is only the beginning of the stage of preparation and disclosure of financial statements. After all, in addition to the reporting date and the date of disclosure of the annual financial statements, which are known to the general public, there is a whole list of dates
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Abhishek, N. "An Empirical Analysis of Impact of XBRL on Quality of Financial Reporting in India." Technium EconomiA 1 (February 18, 2024): 1–10. http://dx.doi.org/10.47577/economia.v1i.10678.

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The efficient and effective communication of business and financial information to end-users helps to get clear insights on the business outlook and assists them in making timely decisions. Financial reporting acts as a vehicle to disseminate the financial information of the business to various interested parties by communicating operating and financial information through financial statements, notes to financial statements and other footnotes in the annual report. Nowadays stakeholders of the business are more expecting both financial and non-financial information to be communicated in a sing
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Szekeres, Alexandra, and Angelika Dienes. "Consolidated financial statements in light of the Hungarian regulations and the IFRS standards." Competitio 23, no. 1-2 (2025): 75–93. https://doi.org/10.21845/comp/2024/1-2/4.

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Companies today have diverse relationship systems. In a legal sense, individual companies exercising influence on each other engage in significant transactions with each other during their operations. Market participants require knowledge of the financial, monetary, and income status of these corporate groups. Therefore, in addition to individual annual reports, it is also important to prepare consolidated financial statements that present the group as a single entity, following either national or international accounting standards. In our study, the legal background of consolidation will be p
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Fenyves, Veronika, Dóra Kerezsi, Éva Bácsné Bába, Krisztina Dajnoki, Zoltán Bács, and Tibor Tarnóczi. "Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities." Economica 10, no. 2 (2020): 61–66. http://dx.doi.org/10.47282/economica/2019/10/2/4089.

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In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate in
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Fenyves, Veronika, Dóra Kerezsi, Éva Bácsné Bába, Krisztina Dajnoki, Zoltán Bács, and Tibor Tarnóczi. "Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities." Economica 10, no. 2 (2020): 61–66. http://dx.doi.org/10.47282/economica/2019/10/2/4089.

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In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate in
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Dissertations / Theses on the topic "Notes to annual financial statements"

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Týcová, Lenka. "Vypovídací schopnost přílohy k účetní závěrce v obchodních korporacích." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202045.

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This thesis deals with notes to the financial statements and their explanatory power. Firstly annual financial statement is presented shortly with other context. Then content of the notes to the financial statements is specified in details together with information how should the notes look to provide satisfactory explanatory power. A survey of the real notes was realized for evaluation of these notes. Information stated in the notes were evaluated and the average number of errors in these notes was found out. In the survey it was found out that three errors you can find in the notes of unaudi
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Mandryková, Lucie. "Účetní závěrka akciových společností." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11089.

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The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due a
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Telles, Samantha Valentim. "Readability and understandability of notes to the financial statements." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30072018-105221/.

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Accounting as a tool for communicating relevant information to multiple users must overcome issues and barriers of presenting such information. One of the issues is its understandability, once lack of understanding can impact decisions. However, understandability is not easily measured. Previous studies use readability metrics as proxies for understandability. They understand that these concepts are related to some extent, but while readability focuses on the text, understandability includes the reader characteristics. Thus, the main purpose of this research was to verify how readability impac
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Siu, Yuet-yung, and 蕭月容. "Forward-looking statements in annual reports : how is futurity expressed?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/207135.

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In the US, regulations on the writing of “Management's Discussion and Analysis of Financial Condition and Results of Operations” (MD&A) are being strengthened after the eruption of numerous financial scandals (e.g. Enron). For this reason, the traditional backward-looking reporting model gave way to a forward-looking one that is more reader-oriented. In this study, an investigation of the lexico-grammatical features used by organizations of different financial capabilities to present prospective information in the MD&A was conducted. Using Bhatia’s (2004) Critical Genre Analysis and an ada
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Du, Bruyn Rudrik. "HIV/Aids reporting in annual financial statements in South Africa." Diss., University of Pretoria, 2005. http://hdl.handle.net/2263/25315.

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HIV/Aids is one of the largest risks facing Africa today. The disease has spread at a rapid rate throughout the continent and South Africa in particular. To date it remains an epidemic without any cure. It is systematically destroying the economic progress made over centuries. HIV/Aids is most prevalent in the economically active groups in South African society and could ultimately change the demographic, social and economic landscape in South Africa. Business is taking up the challenge and response strategies are being developed and implemented to contain and mitigate the risks posed by the d
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Hansford, Ann. "Communicating financial information to private shareholders through annual reviews and summary financial statements : the factors that determine readership." Thesis, University of the West of England, Bristol, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.297834.

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shareholders receiving financial information through annual reviews incorporating a summary financial statement. Recent changes in the legislation and in share ownership make it a relevant and timely study that builds on the limited amount of research carried out in this area. The main aim of the study was to establish the variables that determine readership of annual reviews. The theoretical framework was drawn from the philosophy of language and the work of Wittgenstein, in particular. Both the general communication literature and that relating to specific communication of financial informat
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O’Neill, Dean. "A retrospective long-term financial assessment of sustainability at Cape Agulhas Municipality." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/4982.

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Magister Administrationis - MAdmin<br>The future existence of municipalities is determined by their ability to remain financially sustainable. This study is significant as municipalities need to ensure that they are financially sustainable for the continued provision and maintenance of quality and affordable services to all the residents within their jurisdiction. The primary objective of the study was to assess the financial performance of the Cape Agulhas Municipality over a period of ten years. A secondary objective was to identify factors that constrain or facilitate improved financial ma
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Al-Hajji, Abdullah Yousef. "The usefulness of annual reports of Islamic financial institutions in GCC countries to investors : the case of Kuwait." Thesis, University of South Wales, 2003. https://pure.southwales.ac.uk/en/studentthesis/the-usefulness-of-annual-reports-of-islamic-institutions-in-gcc-countries-to-investors(591a36a3-ea5d-4b31-9ad7-b7a7ad865fa3).html.

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Over the last twenty years, there has been a rapid expansion of Islamic financial institutions that do not deal in interest-based transactions. The financial information of Islamic financial institutions issued in their annual reports is different in certain features from the annual reports offered by conventional financial institutions. This study attempts to investigate the usefulness of annual reports produced by these institutions to investors. In particular, the study is concerned with the perceptions of both institutional investors and customers in Kuwait about the annual reports of Isla
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Syed, Noh Bin Syed Ahmad. "The role of company annual reports for investment analysis in a developing country : the case of Malaysia." Thesis, University of Stirling, 1988. http://hdl.handle.net/1893/436.

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The main objectives of this study are: (1) to examine the role of the company annual reports in investment analysis in Malaysia; and (2) to evaluate the importance of the annual reports as a source of information for analysts to make investment decisions. In order to achieve these research objectives the study begins with a review of the uses and users of financial statements and it is pointed out that one of the important groups of users of the financial statements are the ‘sophisticated’ investors. Prior studies, using tests of the Efficient Market Hypothesis and investors survey, are presen
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Davids, Dustin Joshua. "An analysis of the annual financial statements of the Department of Health in the Western Cape Province from the 2001/02 to 2014/15 financial years." University of the Western Cape, 2017. http://hdl.handle.net/11394/5896.

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Magister Administrationis - Madmin<br>Oversight is of critical importance in the modern day South African dispensation. With the limited annual fiscal allocations to departments, millions of South Africans are dependent on the state for much needed services. That is, from the outside viewpoint. However, from the inside view (of the Department), financial management is just as important. Without the proper management of funds, one finds that service delivery will be limited. Moreover, the predetermined objectives of the Department might not be realised. This mini-thesis probes the interna
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Books on the topic "Notes to annual financial statements"

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Holtzman, Mark P. What's new in financial reporting: Financial statement notes from annual reports. Financial Executives Research Foundation, 2008.

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(Organisation), Gingerbread. Annual report & financial statements. Gingerbread, 1995.

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Tesco. Annual report and financial statements. Tesco, 1998.

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Institution, British Standards. Annual review & summary financial statements. BSI, 2001.

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Authority, Radio. Annual report and financial statements. the Authority, 1996.

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Marks & Spencer (Firm). Annual report and financial statements. Marks & Spencer, 1997.

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FÁS, ed. FÁS annual report & financial statements. Stationery Office, 1998.

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Bank, African Export-Import. Annual report and financial statements. Afreximbank, 1999.

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Engineering Construction Industry Training Board. Annual report and financial statements. ECITB., 1994.

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Institution, British Standards. Annual review & summary financial statements. BSI, 2003.

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Book chapters on the topic "Notes to annual financial statements"

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Pisacane, Giovanni. "Annual Compliance: Annual Reports and Approval of Financial Statements." In Corporate Governance in China. Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-3911-9_10.

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Plumley, Daniel, and Rob Wilson. "Financial statements and annual reports in professional team sports." In The Economics and Finance of Professional Team Sports. Routledge, 2022. http://dx.doi.org/10.4324/9781003130130-10.

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Zhang, Xiaoman. "Cluster Analysis Audit System of Financial Statements for XBRL." In Lecture Notes in Electrical Engineering. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-1428-9_244.

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Doshi, Chinesh, Himani Shrotiya, Rohit Bhiogade, Himanshu S. Bhatt, and Abhishek Jha. "Analyzing Textual Information from Financial Statements for Default Prediction." In Lecture Notes in Computer Science. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-41682-8_4.

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Hamilton, George, Medina Williams, and Tahir M. Khan. "Securing Personally Identifiable Information (PII) in Personal Financial Statements." In Lecture Notes in Networks and Systems. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-28073-3_48.

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Ali Khan, Mohd Noor Azli, and Nur Basyila Zakaria. "The Practice of Presentation of Financial Statements in Malaysian Annual Reports." In Regional Conference on Science, Technology and Social Sciences (RCSTSS 2014). Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-1458-1_62.

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Artene, Alin Emanuel, Aura Domil, Valentin Burcă, Oana Bogdan, and Eduard Ajtay. "Investigating Tax Avoidance Applying Accounting Information from Financial Statements." In Lecture Notes in Management and Industrial Engineering. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-47164-3_41.

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Welc, Jacek. "Notes to Financial Statements as an Important Source of Information for a Financial Statement Analysis." In Evaluating Corporate Financial Performance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-97582-1_2.

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Zouboulidis, Elias, and Sotiris Kotsiantis. "Forecasting Fraudulent Financial Statements with Committee of Cost-Sensitive Decision Tree Classifiers." In Lecture Notes in Computer Science. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-30448-4_8.

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Kirpikov, A., A. Dashin, and N. Stepanov. "Approaches to Rating Assessment Formation of Information Disclosure in the Financial Statements." In Lecture Notes in Civil Engineering. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-92520-7_47.

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Conference papers on the topic "Notes to annual financial statements"

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Trencheva, Miglena. "PREPARATION OF FINANCIAL STATEMENTS AND FINANCIAL RISK ANALYSIS." In 14th annual International Conference of Education, Research and Innovation. IATED, 2021. http://dx.doi.org/10.21125/iceri.2021.0514.

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Stefanov, Svetlozar. "LAND AS AN INVESTMENT PROPERTY." In SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019. University publishing house "Science and Economics", University of Economics - Varna, 2021. http://dx.doi.org/10.36997/slm2019.136.

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This report attempts to address the issues of valuation, presentation and disclosure of land as an investment property within the meaning of International Accounting Standards. Emphasis is placed on the criteria for classifying land as investment property, as well as the questions for the initial and subsequent valuation of these properties. Due attention was also paid to the disclosure of investment property in the notes to the financial statements.
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Nederiţa, Alexandru. "Considerations about the structure and preparation method of the new format of profit and loss statement." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.11.

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The new format of profit and loss statement was elaborated based on the Annex VI of the Directive 2013/34/EU and entered into force starting reporting period 2020. In this format additionally were included several categories of income and expenses that characterize the operational and financial activities of the entity. This article examines the main issues concerning to the structure and preparation method of the profit and loss statement which relate to:- general rules for preparation the profit and loss statement;- the way of calculation the indicators related to revenues, expenses and fina
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Nistor, Florina. "Current status of research on annual financial statements and tax evasion - bibliometric analysis." In The 6th Economic International Conference "Competitiveness and sustainable development". Technical University of Moldova, 2024. https://doi.org/10.52326/csd2024.53.

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Financial statements are a major source of relevant information for an analytical approach to detect tax avoidance strategies that affect reported earnings. Therefore, financial statements are prepared to provide a clear, accurate and fair financial position of a taxpayer, so that owners, investors, creditors, the state and third parties are concerned with making decisions about the status and development of the company, based on the information provided in the financial statements.Tax evasion in financial statements involves falsifying an organization's financial statements, such as creating
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Iachimovschi, Anatolie. "Dealing With Key Audit Matter Assertions In The Context Of Reporting Engagements." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.36.

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The objective of the study is to analyze the professional requirements related to the treatment of assertions regarding the key aspects of the audit in the context of reporting missions. During the audit missions, they must monitor whether the data collection and processing procedures are well established and permanently applied. The idea that it is the duty of the auditor to detect violations of the legislation is unanimously shared. At the same time, the auditor cannot be expected to report issues that do not belong to his competence. Mistakes in financial statements can be committed not onl
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NurulHusna, Siti, Arfan Ikhsan, and Indra Maipita. "Factors Causing The Occupation Of Fraud In The Financial Statements." In Proceedings of the 8th Annual International Seminar on Transformative Education and Educational Leadership, AISTEEL 2023, 19 September 2023, Medan, North Sumatera Province, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.19-9-2023.2340549.

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Milijić, Ana, and Vanja Vukojević. "INTELLECTUAL CAPITAL PERFORMANCE REPORTING MODELS." In 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.279.

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For a knowledge-based economy, the basic drivers of economic growth and development are the knowledge, innovation and specific skills of individuals whose „incorporation” into a product/service makes them attractive to customers in the market according to the needs of the 21st century. Thus, in the era of the knowledge economy, individuals with their knowledge, specific abilities and skills represent the basis for creating and maintaining a competitive advantage in the market. However, the traditional financial reporting model cannot fully meet the information requirements of users of 21st cen
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Hering, Jorg. "The Annual Report Algorithm : Retrieval of Financial Statements and Extraction of Textual Information." In Fourth International Conference on Computer Science and Information Technology. Academy & Industry Research Collaboration Center (AIRCC), 2017. http://dx.doi.org/10.5121/csit.2017.70415.

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Chen, Chien-Liang, Chao-Lin Liu, Yuan-Chen Chang, and Hsiang-Ping Tsai. "Exploring the Relationships between Annual Earnings and Subjective Expressions in US Financial Statements." In 2011 IEEE 8th International Conference on e-Business Engineering (ICEBE). IEEE, 2011. http://dx.doi.org/10.1109/icebe.2011.47.

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Šnjegota, Duško, and Branka Milošević Šnjegota. "Annual Business Report as a Source of Information to Users of Financial Statements." In FINIZ 2018. Singidunum University, 2018. http://dx.doi.org/10.15308/finiz-2018-94-98.

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Reports on the topic "Notes to annual financial statements"

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Segovia, Raul M. Inter-American Development Bank Annual Report 2010: Financial Statements. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0005761.

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This report is the second of two volumes which together constitute the Inter-American Development Bank's 2010 Annual Report. This report contains the management's discussion and analysis of the Bank's ordinary capital as well as various financial statements.
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Gerritsen, Erik, Lisa Korteweg, Foivos Petsinaris, et al. Options for Considering Nature-positive Finance Tracking and Taxonomy. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004572.

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Healthy and resilient ecosystems underpin our societies and economies. Collapse of just a few ecosystem services such pollination, timber from forests and food from marine fisheries, could result in a global GDP decline of USD 2.7 trillion annually by 2030. We are not investing sufficiently in nature, resulting in an estimated nature funding gap as high as US$800 billion per year. Redirecting financial flows towards nature-positive investments and activities is critical. Multilateral Development Banks (MDBs) play an instrumental role to support a nature-positive future, aligned with the forthc
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Suarez, David, Ana María Linares, Jose Ignacio Sembler, Monika Huppi, and Saleema Vellani. Approach Paper: Country Program Evaluation: Dominican Republic (2009-2013). Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0010541.

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The Office of Evaluation and Oversight (OVE) is preparing the Country Program Evaluation (CPE) for the Dominican Republic for the period 2009-2013. This approach paper defines the evaluation's scope. This CPE ims to analyze the Bank's relationship with the country, taking an independent and holistic view, assessing in particular the program's relevance and effectiveness, including both financial and nonfinancial products offered by the Bank during the period under analysis. This evaluation is intended as input for the new strategy document the Bank is preparing. In 2009 the Bank's Management d
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Inter-American Development Bank Annual Report 2015: Financial Statements. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0000267.

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Inter-American Development Bank Annual Report 2016: Financial Statements. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0000658.

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Inter-American Development Bank Annual Report 2017: Financial Statements. Inter-American Development Bank, 2018. http://dx.doi.org/10.18235/0001045.

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Inter-American Development Bank Annual Report 2018: Financial Statements. Inter-American Development Bank, 2019. http://dx.doi.org/10.18235/0001618.

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Inter-American Development Bank Annual Report 2019: Financial Statements. Inter-American Development Bank, 2020. http://dx.doi.org/10.18235/0002272.

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Inter-American Development Bank Annual Report 2020: Financial Statements. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003119.

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This report is the second of two volumes which together constitute the Inter-American Development Bank's 2020 Annual Report. This report contains the management's discussion and analysis of the Bank's ordinary capital and financial statements.
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Inter-American Development Bank Annual Report 2021: Financial Statements. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004119.

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This report is the second of two volumes which together constitute the Inter-American Development Bank's 2021 Annual Report. This report contains the management's discussion and analysis of the Bank's ordinary capital and financial statements.
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