Primary financial statements: Difference between revisions

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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