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''Financial reporting''.
===Welcome  to the Treasurer's Wiki===


The Treasurer’s Wiki aims to share knowledge and experience across the [[treasury]] community. We hope you will use it as a platform to share knowledge and provide useful tools to other likeminded people.
Under International Accounting Standards (IAS) the main accounting statements required to be presented.  


The [[Association of Corporate Treasurers]] (ACT) sets the benchmark for international treasury excellence. As the Chartered body for treasury, we lead the profession by delivering our internationally recognised suite of treasury [https://www.treasurers.org/professional-standards/qualifications qualifications], by defining standards and by championing continuing professional development. We are the authentic voice of the treasury profession representing the interests of the [[real economy]] and educating, supporting and leading the treasurers of today and tomorrow.


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* Statement of financial position.
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* Income statement (which can be included in the statement of comprehensive income).
  title=New articles
* 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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  count=5
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The primary statements are supported by Notes providing additional and more detailed financial information.
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== See also ==
* [[Income statement]]
* [[International Accounting Standards]]
* [[Notes]]
* [[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]]

Revision as of 17:17, 19 December 2013

Financial reporting.

Under International Accounting Standards (IAS) the main accounting statements required to be presented.


These are:

  • Statement of financial position.
  • Income statement (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 statements are supported by Notes providing additional and more detailed financial information.


See also

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