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庄园monar · 2022年02月06日

也没有Statement of comprehensive income.啊?

NO.PZ2016012101000041

问题如下:

Which of the following is not a required financial statement according to IAS No. 1?

选项:

A.

Statement of financial position.

B.

Statement of changes in income.

C.

Statement of comprehensive income.

解释:

B is correct.

There is no statement of changes in income. Under IAS No. 1, a complete set of financial statements includes a statement of financial position, a statement of comprehensive income, a statement of changes in equity, a statement of cash flows, and notes comprising a summary of significant accounting policies and other explanatory information.

解析:没有选项B的这种财务报表。企业需要报告的财务报表有:资产负债表、利润表、所有者权益变动表、现金流量表以及附注。

企业需要报告的财务报表有:资产负债表、利润表、所有者权益变动表、现金流量表以及附注。没有Statement of comprehensive income.?

1 个答案

Kiko_品职助教 · 2022年02月07日

嗨,努力学习的PZer你好:


a statement of comprehensive income包括了I/S+OCI。这个跟I/S列示哪个都可以。

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附注也算是表吗?

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