Primary financial statements - Revision history

imported>Doug Williamson: Add link.

2022-04-05T15:43:18Z

Add link.

← Older revision		Revision as of 15:43, 5 April 2022
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	* [[International Accounting Standards]] (IAS)		* [[International Accounting Standards]] (IAS)
	* [[Notes]]		* [[Notes]]
			* [[Primary]]
	* [[Primary statements]]		* [[Primary statements]]
	* [[Statement of cash flows]]		* [[Statement of cash flows]]

2021-08-10T17:55:17Z

Add links.

← Older revision		Revision as of 17:55, 10 August 2021
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	==See also==		==See also==
	* [[Annual report]]		* [[Annual report]]
			* [[Balance sheet]]
			* [[Cash flow statement]]
	* [[Entity]]		* [[Entity]]
	* [[Financial reporting]]		* [[Financial reporting]]
			* [[IAS 1]]
	* [[Income statement]]		* [[Income statement]]
	* [[International Accounting Standards]]		* [[International Accounting Standards]] (IAS)
	* [[Notes]]		* [[Notes]]
	* [[Primary statements]]		* [[Primary statements]]

2020-12-31T14:57:02Z

Add external.

← Older revision		Revision as of 14:57, 31 December 2020
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	''Financial reporting.''		''Financial reporting.''

	Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.		Under International Accounting Standards (IAS) 'primary' financial statements are the main external accounting statements that must be presented.


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	The primary financial statements are supported by Notes to the accounts, providing additional and more detailed financial information.		The primary financial statements are supported by Notes to the external accounts, providing additional and more detailed financial information.


	==See also==		==See also==
			* [[Annual report]]
	* [[Entity]]		* [[Entity]]
	* [[Financial reporting]]		* [[Financial reporting]]

2020-10-29T11:01:07Z

Add link.

← Older revision		Revision as of 11:01, 29 October 2020
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	* [[International Accounting Standards]]		* [[International Accounting Standards]]
	* [[Notes]]		* [[Notes]]
			* [[Primary statements]]
	* [[Statement of cash flows]]		* [[Statement of cash flows]]
	* [[Statement of changes in equity]]		* [[Statement of changes in equity]]

2019-05-05T15:57:56Z

Add link.

← Older revision		Revision as of 15:57, 5 May 2019
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	==See also==		==See also==
	* [[Entity]]		* [[Entity]]
			* [[Financial reporting]]
	* [[Income statement]]		* [[Income statement]]
	* [[International Accounting Standards]]		* [[International Accounting Standards]]

2019-05-05T15:57:32Z

Layout.

← Older revision		Revision as of 15:57, 5 May 2019
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	Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.		Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.


	These are:		These are:
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	==See also==		==See also==
			* [[Entity]]
	* [[Income statement]]		* [[Income statement]]
	* [[International Accounting Standards]]		* [[International Accounting Standards]]

2019-05-05T15:57:05Z

Expand final sentence.

← Older revision		Revision as of 15:57, 5 May 2019
Line 1:		Line 1:
	''Financial reporting''		''Financial reporting.''

	Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.		Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.
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	The primary statements are supported by Notes to the accounts, providing additional and more detailed financial information.		The primary financial statements are supported by Notes to the accounts, providing additional and more detailed financial information.

2017-05-21T13:02:28Z

Standardise heading.

← Older revision		Revision as of 13:02, 21 May 2017
Line 1:		Line 1:
	''Financial reporting.''		''Financial reporting''

	Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.		Under International Accounting Standards (IAS) 'primary' financial statements are the main accounting statements that must be presented.

2017-05-21T12:59:26Z

Note UK GAAP names.

← Older revision		Revision as of 12:59, 21 May 2017
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	These are:		These are:

	* Statement of financial position.		* Statement of financial position (balance sheet).
	* Income statement (which can be included in the statement of comprehensive income).		* Income statement (profit or loss account), which can be included in the statement of comprehensive income.
	* Statement of comprehensive income.		* Statement of comprehensive income.
	* Statement of changes in equity.		* Statement of changes in equity.

2017-05-21T12:10:32Z

Make 'accounts' explicit.

← Older revision		Revision as of 12:10, 21 May 2017
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	The primary statements are supported by Notes providing additional and more detailed financial information.		The primary statements are supported by Notes to the accounts, providing additional and more detailed financial information.