Recognised stock exchange and Recognition: Difference between pages
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''Financial reporting''. | |||
Recognition is the identification and inclusion of an item in one or more of a (i) balance sheet, (ii) income statement, (iii) statement of changes in equity or (iv) cash-flow statement. | |||
Certain items which are not recognised and incorporated into any of these four statements may still be disclosed in the accompanying notes to the financial statements. | |||
== See also == | == See also == | ||
[[ | *[[Balance sheet]] | ||
[[ | *[[Derecognition]] | ||
[[ | *[[IAS 39]] | ||
[[ | *[[IFRS 15]] | ||
[[ | *[[Income statement]] | ||
[[ | *[[Notes]] | ||
*[[Statement of cash flows]] | |||
*[[Statement of changes in equity]] | |||
Revision as of 14:39, 4 August 2015
Financial reporting.
Recognition is the identification and inclusion of an item in one or more of a (i) balance sheet, (ii) income statement, (iii) statement of changes in equity or (iv) cash-flow statement.
Certain items which are not recognised and incorporated into any of these four statements may still be disclosed in the accompanying notes to the financial statements.
