Financial future and Primary financial statements: Difference between pages
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''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 financial statements are supported by Notes to the accounts, providing additional and more detailed financial information. | |||
==See also== | |||
* [[Entity]] | |||
* [[Financial reporting]] | |||
* [[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 15:57, 5 May 2019
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 financial statements are supported by Notes to the accounts, providing additional and more detailed financial information.
