Inverse yield curve and Primary financial statements: Difference between pages

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.

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-A situation in which market interest rates for longer term funds are lower than those for shorter maturities.
+''Financial reporting.''
-Also known as a negative yield curve or a falling yield curve.
+Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.
-== See also ==
+These are:
-* [[Negative yield curve]]
-* [[Phillips curve]]
+* Statement of financial position (balance sheet).
-* [[Yield curve]]
+* 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]]