Recognition: Difference between revisions
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imported>Doug Williamson (Link with IFRS 15 page.) |
imported>Doug Williamson (Link with Realisation page.) |
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*[[Income statement]] | *[[Income statement]] | ||
*[[Notes]] | *[[Notes]] | ||
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*[[Statement of cash flows]] | *[[Statement of cash flows]] | ||
*[[Statement of changes in equity]] | *[[Statement of changes in equity]] | ||
Revision as of 14:59, 4 August 2015
Financial reporting.
Recognition is the identification and inclusion of an item in one or more of a (i) balance sheet, (ii) income statement, (iii) statement of changes in equity or (iv) cash-flow statement.
Certain items which are not recognised and incorporated into any of these four statements may still be disclosed in the accompanying notes to the financial statements.
