Irredeemable bond and Primary financial statements: Difference between pages

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Also known as Perpetual bond.
''Financial reporting.''


== See also ==
Under International Accounting Standards (IAS) 'primary' financial statements are the main external accounting statements that must be presented.
* [[Perpetual bond]]


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 external accounts, providing additional and more detailed financial information.
==See also==
* [[Annual report]]
* [[Entity]]
* [[Financial reporting]]
* [[Income statement]]
* [[International Accounting Standards]]
* [[Notes]]
* [[Primary statements]]
* [[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 14:57, 31 December 2020

Financial reporting.

Under International Accounting Standards (IAS) 'primary' financial statements are the main external 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 external accounts, providing additional and more detailed financial information.


See also