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imported>Doug Williamson |
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| ''Financial reporting.''
| | The currency which is quoted as the number of units per 1 unit of the base currency. |
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| Under International Accounting Standards (IAS) 'primary' financial statements are the main external accounting statements that must be presented.
| | == See also == |
| | | * [[Base currency]] |
| | | * [[Direct quote]] |
| These are:
| | * [[Foreign exchange]] |
| | | * [[Quoted]] |
| * Statement of financial position (balance sheet).
| | * [[Quoted rate]] |
| * Income statement (profit or loss account), which can be included in the statement of comprehensive income.
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| * Statement of comprehensive income.
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| * Statement of changes in equity.
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| * Statement of cash flows.
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| The primary financial statements are supported by Notes to the external accounts, providing additional and more detailed financial information.
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| ==See also== | |
| * [[Annual report]] | |
| * [[Balance sheet]]
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| * [[Cash flow statement]]
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| * [[Entity]] | |
| * [[Financial reporting]] | |
| * [[IAS 1]] | |
| * [[Income statement]] | |
| * [[International Accounting Standards]] (IAS)
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| * [[Notes]]
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| * [[Primary statements]]
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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]]
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Revision as of 14:29, 17 November 2015
The currency which is quoted as the number of units per 1 unit of the base currency.
See also