Financial statements: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Expand to incorporate broader definition.) |
imported>Doug Williamson (Add link.) |
||
| Line 27: | Line 27: | ||
* [[Income statement]] | * [[Income statement]] | ||
* [[Notes]] | * [[Notes]] | ||
* [[Primary statements]] | |||
* [[Profit and Loss account]] | * [[Profit and Loss account]] | ||
* [[Statement of cash flows]] | * [[Statement of cash flows]] | ||
Revision as of 11:20, 18 August 2016
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 sheet
- Cash flow statement
- Disclosure
- Event after the balance sheet date
- Financial analysis
- Generally accepted accounting principles
- IAS
- Income statement
- Notes
- Primary statements
- Profit and Loss account
- Statement of cash flows
- CertICM
- Statement of changes in equity
- Statement of comprehensive income
- Statement of financial position
- Summary financial statements
