What are the different types of financial reporting?

The different types of financial reporting include:

1. Financial statements: These are formal reports that provide information about a company's financial performance, including the balance sheet, income statement, and cash flow statement.

2. Annual reports: These are comprehensive reports that provide a detailed overview of a company's financial performance, operations, and future prospects. They are typically published once a year and include financial statements, management discussion and analysis, and other relevant information.

3. Interim reports: These are shorter reports that provide an update on a company's financial performance during a specific period, usually a quarter or a half-year. They include condensed financial statements and may also include management commentary.

4. Auditor's reports: These reports are prepared by independent auditors who examine a company's financial statements and express their opinion on their accuracy and compliance with accounting standards.

5. Regulatory filings: Companies are required to file various reports with regulatory authorities, such as the Securities and Exchange Commission (SEC) in the United States. These filings include annual reports (Form 10-K), quarterly reports (Form 10-Q), and other reports as required.

6. Management reports: These reports are prepared by a company's management and provide internal information about the company's financial performance, operations, and strategic decisions. They are not typically made available to the public.

7. Sustainability reports: Also known as corporate social responsibility (CSR) reports, these reports provide information about a company's environmental, social, and governance (ESG) practices and their impact on financial performance.

8. Prospectus: This is a legal document that provides detailed information about a company's financial condition, operations, and risks when it is seeking to raise capital through an initial public offering (IPO) or issuing new securities.

These different types of financial reporting serve various purposes, including providing transparency to investors, creditors, and other stakeholders, facilitating decision-making, and ensuring compliance with accounting standards and regulations.