Impact Management Project and Primary financial statements: Difference between pages

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''Sustainability - sustainability reporting standards''.
''Financial reporting.''  


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


Among other purposes, the Impact Management Project facilitates cooperation and coordination between sustainability standard-setting organisations including:


*B Lab
These are:
*CDP
*The Climate Disclosure Standards Board and
*The Global Impact Investing Network


* 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 ==
* [[Accounting for Sustainability]] (A4S)
* [[B Lab]]
* [[Build Back Better World Initiative]]  (B3W)
* [[Business & Sustainable Development Commission]]
* [[Carbon footprint]]
* [[CDP]]
* [[Climate Disclosure Standards Board]]
* [[Corporate social responsibility]]
* [[Development finance institution]]  (DFI)
* [[G20 Sustainable Finance Working Group]]  (G20 SFWG)
* [[Global Impact Investing Network]]  (GIIN)
* [[Global Steering Group for Impact Investment]]  (GSG)
* [[Impact]]
* [[Impact economy]]
* [[Impact investing]]
* [[Impact Investing Institute]]  (III)
* [[Impact reporting]]
* [[International Sustainability Standards Board]]  (ISSB)
* [[Just transition]]
* [[Multilateral development bank]]  (MDB)
* [[Natural capital]]
* [[Principles for Responsible Investment]]  (PRI)
* [[Responsible investment]]
* [[Social Impact Investment Taskforce]]  (SIIT)
* [[Sustainable investment]]
* [[Sustainability]]
* [[Sustainability Accounting Standards]]
* [[Sustainability Accounting Standards Board]]
* [[Sustainability bond]]
* [[Value Reporting Foundation]] (VRF)


The primary financial statements are supported by Notes to the accounts, providing additional and more detailed financial information.


==External link==
 
[https://impactmanagementproject.com/about/ About the IMP]
==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:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Investment]]
[[Category:Long_term_funding]]
[[Category:Compliance_and_audit]]
[[Category:Compliance_and_audit]]
[[Category:Ethics]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[Category:Financial_products_and_markets]]

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.


See also

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