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2. List of International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/List_of_International...

   This is a list of the International Financial Reporting Standards (IFRSs) and official interpretations, as set out by the IFRS Foundation. It includes accounting standards either developed or adopted by the International Accounting Standards Board (IASB), the standard-setting body of the IFRS Foundation.

3. List of FASB pronouncements - Wikipedia

   en.wikipedia.org/wiki/List_of_FASB_pronouncements

   This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...

4. Income statement - Wikipedia

   en.wikipedia.org/wiki/Income_statement

   Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

5. International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/International_Financial...

   The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) 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. This for example occurred with the ...

6. Financial Accounting Standards Board - Wikipedia

   en.wikipedia.org/wiki/Financial_Accounting...

   The conceptual framework provides two functions: to state the objectives of financial reporting and provide definitions of financial statement elements. The conceptual framework creates a foundation for financial accounting and establishes consistent standards that highlight the nature, function, and limitations of financial reporting. [18] [19]

7. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   They typically include four basic financial statements [1] [2] accompanied by a management discussion and analysis: [3] A balance sheet reports on a company's assets, liabilities, and owners equity at a given point in time. An income statement reports on a company's income, expenses, and profits over a stated period. A profit and loss statement ...

8. List of AICPA Audit and Accounting Guides - Wikipedia

   en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

   Personal financial statements guide, as of December 31, 1990 full-text: 39-04: 1992: Personal financial statements guide full-text: 39-05: 1997: Personal financial statements guide, with conforming changes as of September 1, 1997 full-text: 39-06: 1999: Personal financial statements guide, with conforming changes as of May 1, 1999 full-text: 39 ...

9. Category:Financial statements - Wikipedia

   en.wikipedia.org/wiki/Category:Financial_statements

   Download as PDF; Printable version; ... Income statement (3 C, 6 P) ... Clean surplus accounting; Consolidated financial statement;