Finance:Quarterly finance report

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In the private sector, a quarterly finance report is a financial report that covers three months of the year, which is required by numbers of stock exchanges around the world to provide information to investors on the state of a company. "Private sector financial reports emphasize the ultimate impact of transactions for a given period" [1] (McKinney, 2004, p. 475). In the public sector, quarterly reporting is meant to highlight a government's revenues and expenditures for a quarter of the fiscal year as it is defined for that entity (in the United States , the fiscal year is different for the federal government than it is for other levels of government). According to McKinney, "governments stress how transactions will affect near-term financing...[and] decisions are related to annual or biannual appropriations, emphasizing balances and transactions related to near-term government financing - the operating budget." [2] (2004, p. 475).

For the American context, see Form 10-Q.


  1. [McKinney, J.B., (2004). Effective financial management in public and nonprofit agencies (Third ed.) Westport, CT: Praeger Publishers]
  2. [ibid.]