Integrated circuit card and Primary financial statements: Difference between pages

Revision as of 17:55, 10 August 2021

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.

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-(ICC/IC Card).
+''Financial reporting.''
-Any pocket-sized card with embedded integrated circuits in plastic cards with embedded integrated computer chips.
+Under International Accounting Standards (IAS) 'primary' financial statements are the main external accounting statements that must be presented.
-''Also known as a smart card or chip card.''
+These are:
-== See also ==
+* Statement of financial position (balance sheet).
-* [[Chip card]]
+* Income statement (profit or loss account), which can be included in the statement of comprehensive income.
-* [[Smart cards]]
+* Statement of comprehensive income.
+* Statement of changes in equity.
+* Statement of cash flows.
-[[Category:Technology]]
+The primary financial statements are supported by Notes to the external accounts, providing additional and more detailed financial information.
+==See also==
+* [[Annual report]]
+* [[Balance sheet]]
+* [[Cash flow statement]]
+* [[Entity]]
+* [[Financial reporting]]
+* [[IAS 1]]
+* [[Income statement]]
+* [[International Accounting Standards]] (IAS)
+* [[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]]