Generally, a document is a record, whether in physical or electronic form, of a certain type of information. There are various types of documents, each having its own function. They may be created for the purpose of documenting history, outlining a process, or simply providing information. With the sheer vastness of their scope, documents serve as an invaluable part of human survival and experience.

In the context of business, for example, the creation and use of documents takes place in virtually every area of operation. Several different types of documents are used. For instance, the creation of a business is subject to the laws of the specific territory in which it is located. The codes of law that govern this activity are considered canonical documents. On the other hand, transactional documents, such as contracts, receipts, and checks are used in daily commercial operations. In addition, investors are issued certificates for purchased shares. These do not only serve as records, but also serve facilitate the payout of dividends. These may also be used as tradable assets.

For companies, documents do not only serve as records of actions taken, profits made, and liabilities incurred. They may also be used for legal purposes, as evidence to be perused by the courts or by regulatory institutions. They are also used by investors for information purposes and as guides to help them make informed decisions regarding their investments. As such, it is absolutely necessary for documents to contain truthful and accurately-recorded information. Modifying a company’s documents for the purposes of concealing or changing the facts is therefore a serious legal offence.