Primary statements - Revision history

imported>Doug Williamson: Add link.

2022-04-05T15:42:57Z

Add link.

← Older revision		Revision as of 15:42, 5 April 2022
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	* [[International Accounting Standards]] (IAS)		* [[International Accounting Standards]] (IAS)
	* [[Notes]]		* [[Notes]]
			* [[Primary]]
	* [[Primary financial statements]] (under IAS)		* [[Primary financial statements]] (under IAS)
	* [[Reporting entity]]		* [[Reporting entity]]

2021-08-10T17:53:20Z

Add link.

2021-08-10T16:13:00Z

Add links.

← Older revision		Revision as of 16:13, 10 August 2021
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	5. Changes in equity		5. Changes in equity



	== See also ==		== See also ==
			* [[Balance sheet]]
			* [[Cash flow statement]]
	* [[Entity]]		* [[Entity]]
	* [[FVTOCI]]		* [[FVTOCI]]
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	* [[IAS 1]]		* [[IAS 1]]
	* [[Income statement]]		* [[Income statement]]
	* [[International Accounting Standards]]		* [[International Accounting Standards]] (IAS)
	* [[Notes]]		* [[Notes]]
	* [[Primary financial statements]] (IAS)		* [[Primary financial statements]] (under IAS)
			* [[Reporting entity]]
	* [[Statement of cash flows]]		* [[Statement of cash flows]]
	* [[Statement of changes in equity]]		* [[Statement of changes in equity]]

2020-12-24T09:45:31Z

Amend for clarity.

← Older revision		Revision as of 09:45, 24 December 2020
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	*Other comprehensive income for the period.		*Other comprehensive income for the period.


			(The statement of profit or loss is also known as the ''income statement''.)


	Many entities report their profit or loss and other comprehensive income in two separate statements.		Many entities report their profit or loss and other comprehensive income in two separate statements.

	In these cases, there are FIVE primary financial statements: ~~cash flows, changes in equity, comprehensive income, financial~~ position~~, and profit~~ or loss.		In these cases, there are '''FIVE''' primary financial statements:


			1. Financial position/balance sheet

			2. Cash flow

			3. Profit or loss/income statement

			4. Other comprehensive income

	~~The statement of profit or loss is also known as the ''income statement''~~.		5. Changes in equity

2020-10-29T11:00:28Z

Add link.

← Older revision		Revision as of 11:00, 29 October 2020
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	* [[International Accounting Standards]]		* [[International Accounting Standards]]
	* [[Notes]]		* [[Notes]]
			* [[Primary financial statements]] (IAS)
	* [[Statement of cash flows]]		* [[Statement of cash flows]]
	* [[Statement of changes in equity]]		* [[Statement of changes in equity]]

2020-09-16T11:07:13Z

Links ordering.

2020-09-16T11:03:55Z

Give total number of primary statements.

← Older revision		Revision as of 11:03, 16 September 2020
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	Many entities report their profit or loss and other comprehensive income in two separate statements.		Many entities report their profit or loss and other comprehensive income in two separate statements.

			In these cases, there are FIVE primary financial statements: cash flows, changes in equity, comprehensive income, financial position, and profit or loss.

2019-02-01T19:45:55Z

Expand definition.

← Older revision		Revision as of 19:45, 1 February 2019
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	''Financial reporting''.		''Financial reporting''.

	~~The~~ main accounting statements required to be presented.		In financial reporting, primary statements are the main accounting statements required to be presented.

2018-05-01T21:06:16Z

Layout.

← Older revision		Revision as of 21:06, 1 May 2018
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	''Financial reporting''		''Financial reporting''.

	The main accounting statements required to be presented.		The main accounting statements required to be presented.

2018-02-28T10:17:09Z

Categorise.

← Older revision		Revision as of 10:17, 28 February 2018
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	* [[Statement of financial position]]		* [[Statement of financial position]]
	* [[Statement of profit or loss and other comprehensive income]]		* [[Statement of profit or loss and other comprehensive income]]

			[[Category:Accounting,_tax_and_regulation]]