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AccountingTermsDictionary |
| U.S. GAAP Codification | Accounting Topics |
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Accounting Terms Dictionary |
| Principles of Accounting, U.S. GAAP Financial Reporting Guide |
| Accounting by Topic, Accounting Terms Dictionary |
| Accounting Terms Dictionary |
| Financial Statements Overview |
| Financial Statements Overview 1. Complete set of financial statements by IFRS [IAS 1.10] (1) Statement of financial position (2) Statement of comprehensive income (3) Statement of changes in equity (4) Statement of cash flows (5) Notes 2. Financial statements by U.S. GAAP [Codification Topic] 210 Balance sheet 225 Income statement 230 Statement of cash flows 215 Statement of shareholder equity 235 Notes to financial statements 3. U.S. Securities and Exchange Commission (SEC) Rules Regulation S-X: 17 CFR Part 210 --> Code of Federal Regulations (CFR) --> Title 17: Commodity and Securities Exchanges --> Part 210: Form and content of and requirements for financial statements --> Rule 3: General Instructions as to Financial Statements Rule 3-01: Consolidated balance sheets. Rule 3-02: Consolidated statements of income and changes in financial positions. Rule 3-03: Instructions to income statement requirements. Rule 3-04: Changes in stockholders' equity and noncontrolling interests. |
| Index of Accounting Terms Dictionary |
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