Receivables finance and Recognition: Difference between pages
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''Financial reporting''. | |||
Recognition is the identification and inclusion of an item in one or more of a (i) balance sheet, (ii) income statement, (iii) statement of changes in equity or (iv) cash-flow statement. | |||
Certain items which are not recognised and incorporated into any of these four statements may still be disclosed in the accompanying notes to the financial statements. | |||
==See also== | == See also == | ||
*[[Balance sheet]] | |||
*[[ | *[[IAS 39]] | ||
*[[ | *[[Income statement]] | ||
*[[ | *[[Notes]] | ||
*[[ | *[[Statement of cash flows]] | ||
*[[ | *[[Statement of changes in equity]] | ||
*[[ |
Revision as of 11:11, 18 July 2015
Financial reporting.
Recognition is the identification and inclusion of an item in one or more of a (i) balance sheet, (ii) income statement, (iii) statement of changes in equity or (iv) cash-flow statement.
Certain items which are not recognised and incorporated into any of these four statements may still be disclosed in the accompanying notes to the financial statements.