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Moscow: IAS bookkeeping services

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IAS1 : PRESENTATION OF FINANCIAL STATEMENTS


FINANCIAL STATEMENTS >


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Complete set of financial statements

10
A complete set of financial statements comprises:
(a) [one] a statement of financial position as at the end of the period;
(b) a statement [two] of comprehensive income for the period;
(c) a statement of changes in equity [three] for the period;
(d) a statement of cash flows for the period;
(e) notes, [four] comprising a summary of significant accounting policies and other [five] explanatory information; and
(f) a statement of financial position [six] as at the beginning of the earliest comparative period when an entity [seven] applies an accounting policy retrospectively or makes a retrospective [eight] restatement of items in its financial statements, or when [nine] it reclassifies items in its financial statements.
An [ten] entity may use titles for the statements other [one] than those used in this Standard.

11
An entity [two] shall present with equal prominence all [three] of the financial statements in a complete set of financial statements.

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As [four] permitted by paragraph 81, an entity may present [five] the components of profit or loss either as part of a single [six] statement of comprehensive income or in a separate income statement. [seven] When an income statement is presented it [eight] is part of a complete set of financial statements [nine] and shall be displayed immediately before the statement [ten] of comprehensive income.

13
Many entities present, outside the financial [one] statements, a financial review by management that describes [two] and explains the main features of the entity’s financial performance [three] and financial position, and the principal uncertainties it faces. [four] Such a report may include a review of:
(a) [five] the main factors and influences determining financial performance, [six] including changes in the environment in which the entity operates, [seven] the entity’s response to those changes and their effect, [eight] and the entity’s policy for investment to maintain and enhance financial [nine] performance, including its dividend policy;
(b) the entity’s [ten] sources of funding and its targeted ratio of liabilities [one] to equity; and
(c) the entity’s resources not recognised [two] in the statement of financial position in accordance with IFRSs.

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Many [three] entities also present, outside the financial statements, [four] reports and statements such as environmental reports and value [five] added statements, particularly in industries in which environmental [six] factors are significant and when employees are [seven] regarded as an important user group. Reports and statements [eight] presented outside financial statements are outside [nine] the scope of IFRSs.


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




Moscow: IAS bookkeeping services



 

IAS bookkeeping services in Moscow

Chapter: Moscow IAS bookkeeping services

Moscow: IAS bookkeeping services

 

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