Primary statements

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Revision as of 17:16, 19 December 2013 by imported>Doug Williamson (Link with Statement of profit or loss and other comprehensive income page.)
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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