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| ''Financial reporting''.
| | Also known as Close-out netting. |
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| 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.
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| 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.
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| == See also == | | == See also == |
| | | * [[Close-out netting]] |
| *[[Balance sheet]] | |
| *[[Derecognition]]
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| *[[IAS 39]]
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| *[[IFRS 15]]
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| *[[Income statement]]
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| *[[Notes]]
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| *[[Statement of cash flows]]
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| *[[Statement of changes in equity]]
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Revision as of 11:30, 22 June 2016
Also known as Close-out netting.
See also
