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(a) a statement of financial position as at the end of the period;
(b) a statement of profit and loss and other comprehensive income for the period;
(c) a statement of changes in equity for the period;
(d) a statement of cash flows for the period;
(e) notes, comprising a summary of significant accounting policies and other explanatory information; and
(f) a statement of financial position as at the beginning of the earliest comparative period when an entity
applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial
statements, or when it reclassifies items in its financial statements.
IAS1
A complete set of financial statements comprises of a statement of financial position; a statement of comprehensive income; a statement of changes in equity; a statement of cash flows and notes to the financial statements including summary of accounting policies.
1- Statement of Financial Position
2- Statement of Profit and Loss Account
3- Cash Flow Statement
4- Changes in Owners Equity
5- Notes and Disclosures to Financial Statements
income statement
cash flow statement
balance sheet statement
Statement of changes in equity
note
Basic financial reports:
Report the financial position of the earnings report and loss distribution of profits and losses report cash flow report
1. Statement of financial position.
2. Statement of Income.
3.Statement of changes in equity.
4. Statement of cash flows.
5. Notes.
business worksheet
balance sheet
Income Statement
Balance sheet
Statement of Owner's Equity
Statement of Cash Flows
Notes
Financial statements are reports prepared and issued by company management to give investors and creditors additional information about a company's performance and financial standings.This is the fundamental purpose of financial accounting - to provide useful financial information to users outside of the company.A set of general-purpose financial statements is designed to report the earnings and profitability, asset and debt levels, uses of cash, and total investments by company owners for a specific time period following the periodicity assumption.All of this information is presented in four general reports including:
Income Statement
Statement of Owner's
Equity Balance Sheet
Statement of Cash Flows
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