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This report presents three components of annual financial statements - BalanceSheet, Profit and Loss Statement and Statement of Cash Flows - in terms of national andinternational accounting regulations as a source of information and presentation of thecompany. Also, through the comparative analysis of annual financial statements of fiveairlines from different countries, how the format and their presentation influence or conditionthe relevance of accounting information.

The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies