Please enable JavaScript.
Coggle requires JavaScript to display documents.
FORMAT OF FS - Coggle Diagram
FORMAT OF FS
IAS 1 - presentation of FS
prescribe
the basis of prep of FS
to unsure comparability with
entity's previous period
FS of other entity
IAS 12 - INCOME TAX
different accounting est with tax authorities
underprovision
overprovision
FINANCIAL STATEMENT (FS)
component
SoCiE
changes in equity
CF
operating
investing
financing
Notes
significant accounting policies
other explanatory notes
SoFP
asset
liability
equity
SoPL / SoPLOCI
expenses
non owner changes in equity
cut off practice
income
purpose
provide info about
fin position
fin performance
cash flow (CF)
result of MNG stewardship of entity resources
format
IAS 1 certain info on the face of FS
name
single entity/group
date of the end of reporting period / period covered
presentation currency
level of rounding used
comparative from previous period
UK GAAP Comparison
terminology
SoFP
Balance Sheet or SoFP
SoPL
Profit and Loss Account/Income Statement
RE
Profit and Loss Account (Reserve)