Primary financial statements and Quoted currency: Difference between pages

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imported>Doug Williamson
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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.


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.
* 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.
 
 
==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]]

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