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imported>Doug Williamson |
imported>Doug Williamson |
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| ''Accounting''. | | ''Accounting.'' |
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| 1.
| | Last In First Out. |
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| Commonly called 'the accounts'. Under International Accounting Standards (IAS) a full set of 'financial statements' consists of the primary financial statements and the notes.
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| Financial statements show the financial position of the reporting entity at the end of the reporting period and its performance for the period under review.
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| 2.
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| More broadly, any statement expressed in financial terms.
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| == See also == | | == See also == |
| * [[Accounts]] | | * [[Last in first out]] |
| * [[Audit]]
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| * [[Auditors’ report]]
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| * [[Balance of payments]]
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| * [[Balance]]
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| * [[Balance sheet]]
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| * [[Cash flow statement]]
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| * [[CertICM]]
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| * [[Disclosure]]
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| * [[Event after the balance sheet date]]
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| * [[Financial analysis]]
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| * [[Financial reporting]]
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| * [[Financial Reporting Standard]] (FRS)
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| * [[International Accounting Standards]] (IAS)
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| * [[International Financial Reporting Standards]] (IFRS)
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| * [[Income statement]]
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| * [[Notes]]
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| * [[Primary statements]]
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| * [[Profit and Loss account]]
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| * [[Statement of cash flows]]
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| * [[Statement of changes in equity]]
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| * [[Statement of comprehensive income]]
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| * [[Statement of financial position]]
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| * [[Summary financial statements]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 13:05, 22 August 2013
Accounting.
Last In First Out.
See also