Primary statements: Difference between revisions
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imported>Doug Williamson (Link with Statement of profit or loss and other comprehensive income page.) |
imported>Doug Williamson (Spacing.) |
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Under International Accounting Standards (IAS) the main accounting statements required to be presented. | Under International Accounting Standards (IAS) the main accounting statements required to be presented. | ||
These are: | These are: | ||
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* Statement of changes in equity. | * Statement of changes in equity. | ||
* Statement of cash flows. | * Statement of cash flows. | ||
The primary statements are supported by Notes providing additional and more detailed financial information. | The primary statements are supported by Notes providing additional and more detailed financial information. | ||
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.
