New York Stock Exchange and Primary financial statements: Difference between pages

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(NYSE).
''Financial reporting''


Stock exchange based in New York City, considered the largest equities-based exchange in the world based on total market capitalisation of its listed securities.  
Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.  


The New York Stock Exchange merged with Euronext and was subsequently acquired by Intercontinental Exchange (ICE). 
These are:


* Statement of financial position (balance sheet).
* Income statement (profit or loss account), which can be included in the statement of comprehensive income.
* Statement of comprehensive income.
* Statement of changes in equity.
* Statement of cash flows.


== See also ==
 
* [[Intercontinental Exchange]]
The primary statements are supported by Notes to the accounts, providing additional and more detailed financial information.
* [[Stock exchange]]
 
 
==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]]
* [[Statement of profit or loss and other comprehensive income]]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Revision as of 13:02, 21 May 2017

Financial reporting

Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.

These are:

  • Statement of financial position (balance sheet).
  • Income statement (profit or loss account), 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 to the accounts, providing additional and more detailed financial information.


See also