Financial statements: Difference between revisions
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''Accounting''. | ''Accounting''. | ||
1. | |||
Commonly called 'the accounts'. Under International Accounting Standards (IAS) a full set of 'financial statements' consists of the primary financial statements and the notes. | Commonly called 'the accounts'. Under International Accounting Standards (IAS) a full set of 'financial statements' consists of the primary financial statements and the notes. | ||
Financial statements show the financial position of the reporting entity at the end of the reporting period and its performance for the period under review. | Financial statements show the financial position of the reporting entity at the end of the reporting period and its performance for the period under review. | ||
2. | |||
More broadly, any statement expressed in financial terms. | |||
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* [[Auditors’ report]] | * [[Auditors’ report]] | ||
* [[Balance of payments]] | * [[Balance of payments]] | ||
* [[Balance]] | |||
* [[Balance sheet]] | * [[Balance sheet]] | ||
* [[Cash flow statement]] | * [[Cash flow statement]] | ||
* [[CertICM]] | |||
* [[Disclosure]] | * [[Disclosure]] | ||
* [[Event after the balance sheet date]] | * [[Event after the balance sheet date]] | ||
* [[Financial]] | |||
* [[Financial analysis]] | * [[Financial analysis]] | ||
* [[ | * [[Financial reporting]] | ||
* [[IAS]] | * [[Financial Reporting Standard]] (FRS) | ||
* [[IAS 27]] | |||
* [[International Accounting Standards]] (IAS) | |||
* [[International Financial Reporting Standards]] (IFRS) | |||
* [[Income statement]] | * [[Income statement]] | ||
* [[Notes]] | * [[Notes]] | ||
* [[Primary statements]] | |||
* [[Profit and Loss account]] | * [[Profit and Loss account]] | ||
* [[Statement of cash flows]] | * [[Statement of cash flows]] | ||
Latest revision as of 22:52, 11 March 2023
Accounting.
1.
Commonly called 'the accounts'. Under International Accounting Standards (IAS) a full set of 'financial statements' consists of the primary financial statements and the notes.
Financial statements show the financial position of the reporting entity at the end of the reporting period and its performance for the period under review.
2.
More broadly, any statement expressed in financial terms.
See also
- Accounts
- Audit
- Auditors’ report
- Balance of payments
- Balance
- Balance sheet
- Cash flow statement
- CertICM
- Disclosure
- Event after the balance sheet date
- Financial
- Financial analysis
- Financial reporting
- Financial Reporting Standard (FRS)
- IAS 27
- International Accounting Standards (IAS)
- International Financial Reporting Standards (IFRS)
- Income statement
- Notes
- Primary statements
- Profit and Loss account
- Statement of cash flows
- Statement of changes in equity
- Statement of comprehensive income
- Statement of financial position
- Summary financial statements
