The terms financial reports and consolidated financial reports are used to refer to a document which would include the financial statements but which would also include items such a management discussion and analysis section , a statement of program performance measures , required supplemental information or required supplementary stewardship information not included in the financial statements or other supplemental financial and management information .
Financial and consolidated reports contain a wide range of information relevant to business operations including accounting information , leadership particulars , business goals , and anything else that could affect the bottom line .