Primary statements: Difference between revisions
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''Financial reporting''. | ''Financial reporting''. | ||
Under International Accounting Standards (IAS) the main accounting statements required to be presented. | |||
These are: | |||
* Statement of financial position. | |||
* 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. | The primary statements are supported by Notes providing additional and more detailed financial information. | ||
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* [[Statement of comprehensive income]] | * [[Statement of comprehensive income]] | ||
* [[Statement of financial position]] | * [[Statement of financial position]] | ||
Revision as of 12:16, 21 August 2013
Financial reporting.
Under International Accounting Standards (IAS) the main accounting statements required to be presented.
These are:
- Statement of financial position.
- 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.
