Statement of financial position

Financial reporting - primary statements.

(SOFP).

International Accounting Standard (IAS) term for the Balance sheet – where assets and liabilities are listed.

One of the IAS primary statements.

See also

• Assets
• Balance sheet
• Cash flow statement
• Financial reporting
• Financial statements
• IAS 1
• Income statement
• International Accounting Standards (IAS)
• Liabilities
• Primary statements
• Statement of changes in equity
• Statement of comprehensive income
• Statement of profit or loss
• Window-dressing