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2. IAS 1 - Wikipedia

   en.wikipedia.org/wiki/IAS_1

   It lists the set of statements, for example the statement of financial position and statement of profit and loss, that together comprise the financial statements. [1] IAS 1 also elaborates on the following features of the financial statements: fairly presented and compliant with IFRSs; prepared on a going concern basis;

3. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...

4. List of Accounting Principles Board Opinions - Wikipedia

   en.wikipedia.org/wiki/List_of_Accounting...

   4. Accounting for the "Investment Credit" full-text: Mar. 1964 None; 5. Reporting of Leases in Financial Statements of Lessee full-text: Sept. 1964 Amended; Parts deleted; Superseded by FASB Statement 13, para. 2; 6. Status of Accounting Research Bulletins full-text: Oct. 1965 Amended; Many parts deleted; 7.

5. Financial statement analysis - Wikipedia

   en.wikipedia.org/wiki/Financial_statement_analysis

   Financial statement analysis (or just financial analysis) is the process of reviewing and analyzing a company's financial statements to make better economic decisions to earn income in future. These statements include the income statement , balance sheet , statement of cash flows , notes to accounts and a statement of changes in equity (if ...

6. 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 ...

7. Substance over form - Wikipedia

   en.wikipedia.org/wiki/Substance_over_form

   Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...

8. Consolidated financial statement - Wikipedia

   en.wikipedia.org/wiki/Consolidated_financial...

   A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

9. Financial accounting - Wikipedia

   en.wikipedia.org/wiki/Financial_accounting

   [4] Financial accounting is the preparation of financial statements that can be consumed by the public and the relevant stakeholders. Financial information would be useful to users if such qualitative characteristics are present. When producing financial statements, the following must comply: Fundamental Qualitative Characteristics: