statutory reporting definition

Statutory reporting is the mandatory submission of financial and non-financial information to a government agency.  Each industry has its own set of laws and regulations (statues) that mandate reports. In many countries, International Financial Reporting Standards (IFRS) has replaced country-specific Generally Accepted Accounting Principles for statutory reporting. 

See also: compliance, Sarbanes-Oxley Act (SOX), Securities Exchange Commission (SEC)

This was first published in March 2012

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