Primary statements
From ACT Wiki
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.
See also
- Income statement
- International Accounting Standards
- Notes
- Statement of cash flows
- Statement of changes in equity
- Statement of comprehensive income
- Statement of financial position
