Statement of financial position

Financial reporting - primary statements - International Accounting Standards.

(SOFP).

International Accounting Standards (IAS) term for the statement where assets and liabilities are listed.

One of the IAS primary financial statements.

Also known as the balance sheet.

See also

• Assets
• Balance sheet
• Cash flow statement
• Financial reporting
• Financial statements
• IAS 1
• Income statement
• International Accounting Standards (IAS)
• Liabilities
• Primary statements
• Statement of changes in equity
• Statement of comprehensive income
• Statement of profit or loss
• Window-dressing