Main list and Primary statements: Difference between pages
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'' | ''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 == | == 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.
