Leveraged and Primary financial statements: Difference between pages
From ACT Wiki
(Difference between pages)
imported>Doug Williamson (Layout.) |
imported>Doug Williamson (Create the page. Source: ACT Glossary of Terms) |
||
| Line 1: | Line 1: | ||
''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== | |||
* [[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]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:Compliance_and_audit]] | |||
[[Category: | |||
Revision as of 11:06, 26 November 2014
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.
