Primary statements: Difference between revisions
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Revision as of 17:16, 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.
