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| ''Financial reporting.''
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| Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.
| | A legal entity established to facilitate a single transaction or purpose. |
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| These are:
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| * Statement of financial position. | | == See also == |
| * Income statement (which can be included in the statement of comprehensive income). | | * [[Asset backed commercial paper]] |
| * Statement of comprehensive income. | | * [[Conduit]] |
| * Statement of changes in equity. | | * [[Special Purpose Entity]] |
| * Statement of cash flows. | | * [[Sponsor]] |
| | * [[SSPE]] |
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| | | [[Category:Corporate_finance]] |
| The primary statements are supported by Notes providing additional and more detailed financial information.
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| ==See also==
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| * [[Income statement]]
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| * [[International Accounting Standards]]
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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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| * [[Statement of comprehensive income]]
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| * [[Statement of financial position]]
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| * [[Statement of profit or loss and other comprehensive income]]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:Compliance_and_audit]] | |
Revision as of 11:22, 12 August 2016
(SPV).
A legal entity established to facilitate a single transaction or purpose.
See also
