Primary statements: Difference between revisions
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imported>Doug Williamson (Spacing.) |
imported>Doug Williamson (Updated: http://www.iasplus.com/en-gb/standards/ias/ias1) |
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* Statement of financial position. | * Statement of financial position. | ||
* Statement of profit or loss and other comprehensive income | |||
* Separate statements of profit or loss (where presented) | |||
* Income statement (which can be included in the statement of comprehensive income). | * Income statement (which can be included in the statement of comprehensive income). | ||
* Statement of comprehensive income. | * Statement of comprehensive income. | ||
Revision as of 09:18, 18 August 2016
Financial reporting.
Under International Accounting Standards (IAS) the main accounting statements required to be presented.
These are:
- Statement of financial position.
- Statement of profit or loss and other comprehensive income
- Separate statements of profit or loss (where presented)
- Income statement (which can be included in the statement of comprehensive income).
- Statement of comprehensive income.
- Statement of changes in equity.
- Statement of cash flows.
The primary statements are supported by Notes providing additional and more detailed financial information.
