贝叶斯方法、参考类预测、形式预测和预算费用方法是最常用的财务报告方法。在贝叶斯方法中，许多公式被用来理解公司未来的先例。该公司使用一个公式来表示股票指数和利率的概率(Clements和Hendry, 2008)。这考虑到了过去的利率和股票指数。公司的历史先例让公司可以对公司进行未来的分析。在引用类格式化模型中，有一个引用是在相对相似的时期内基于类似的情况使用的。在这个引用类格式化模型中，可能会出现更多的事实偏差。此引用还影响如何创建结果。Proforma financial model使用过去2或3个财政年度的销售数字来编写财务报表(Alexander, 2001)。这用于合并和收购。我们发现，这类形式模型使用了该公司在前几年树立的先例来了解它在未来的表现。预算费用模式，由公司内部人员形成意见和判断。它允许人们根据公司设定的先例形成意见。预算费用模型通常与形式模型结合使用。预算费用模型被认为是不可靠的，因为事实上，公司内部的人形成他们的意见。在这些情况下，他们的观点可能会感到厌倦。因此，预算费用模型总是与形式模型结合使用(Clements and Hendry, 2008)。基于公司治理结构，公司形成自己的意见。
实际财务报表有四种类型。它们是财务状况表、损益表、现金流量表和权益变动表。通过对这些财务报表的分析，可以得出公司财务绩效的综合状况(Clements and Hendry, 2008)。通过对公司财务报表尤其是收益和现金流量表的分析，可以了解公司的整体业绩。通过使用财务状况报表和权益变动报表，可以根据市场趋势了解公司未来的进展情况。
Bayesian methods, reference class forecasting, proforma forecasting and budget expense method are some of the most commonly used financial reporting practices. In Bayesian method, many formulas are used to understand about the future precedent of the company. The company uses a formula to indicate the probability in regards to stock indexes and interest rates (Clements and Hendry, 2008). This takes into account the interest rate and stock indices of the past. The historical precedent set by the company allows the company to make future analysis of the company. In reference class formatting model, there is a reference used based on a similar situation during a relatively similar period. In this reference class-formatting model, there is more factual bias that can occur. This reference also influences how the outcomes are created. Proforma financial model uses the sales figures of the past 2 or 3 fiscal years to write the financial statement (Alexander, 2001). This is used in the case of mergers and acquisitions. It has been found that this type of proforma model uses the precedent set by the company in the previous years to understand how it will perform in the future. Budget expense model, the people working within the company forms opinions and judgments. It allows people to form opinions based on the precedent set by the company. Budget expense model is usually used in conjunction with proforma model. Budget expense model is considered to be unreliable because of the fact that the people within the firm form their opinion. In these cases, their viewpoints can be jaded. Hence, budget expense model is always used in conjunction with proforma model (Clements and Hendry, 2008). Based on the corporate governance structure, the companies form their opinion.
Actual financial statement is of four types. They are statement of financial position, income statement, cash flow statement and changes in equity. Analysis of these financial statements, the consolidated position of the financial performance of the company can be devised (Clements and Hendry, 2008). On analysis of the financial statements of the company especially the income and cash flow statement, the overall performance of the company can be understood. By using the statement of financial position and changes in equity statement, the future progress based on the market trends of the company can be understood.
Firms try to encompass opinion of both internal and external personnel and analysts to form opinions about forecasting. Method of forecasting is dependent on corporate governance style.