Company Financial Statements Flashcards

1
Q

IAS 1 5 requirements

A
Statement of financial position 
Statement of profit and loss
Statement of changes in equity
Statement of cash flow
Notes to the financial statement
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2
Q

Changes in equity

A
Opening 
Profit
Dividends
Share issue
Closing 

(Share capital, premium, revaluation and retained earnings)

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3
Q

Statement of cash flow

A

Profit from operations
Adjustments: depn, profit on disposal, change in working capital
Tax paid
Interest paid

Purchase of PPE
Proceeds of sale of PPE
Interest received
Dividends received

Share issues
Loans
Dividends paid

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