General view of financial statements: Brief Comments The financial statements are a picture of the company in financial terms. Each financial statement relates to a specific date or covers a particular period. Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity8 General View of Financial statements: Brief Comments The financial statements are a picture of the company in financial terms. Each financial statement relates to a specific date or covers a particular period