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Primary financial statements

5 八月, 2015 - 16:55

Disclosure name

Disclosure description

Disclosure type

Balance sheet

Reports assets and liabilities and equity as of a point in time. Also called statement of financial position.

Roll up of assets. Roll up of liabilities and equity

Income statement

Reports net income for a period of time. Also called statement of earnings

Roll up of net income(loss)

Cash flow statement

Reports cash flow for a period of time. Also called statement of cash flow

Roll up of net cash flow

Changes in equity

Reports changes in the line items of equity. Also called statement of changes in equity

Roll forward of each equity account