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  2. IAS 1 - Wikipedia

    en.wikipedia.org/wiki/IAS_1

    It lists the set of statements, for example the statement of financial position and statement of profit and loss, that together comprise the financial statements. [1] IAS 1 also elaborates on the following features of the financial statements: fairly presented and compliant with IFRSs; prepared on a going concern basis;

  3. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements. This for example occurred with the ...

  4. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    This is a list of abbreviations used in a business or financial context. ... CFS – Consolidated Financial Statement; ... For example, $225K would be understood to ...

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...

  6. Indian Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/Indian_Accounting_Standards

    Presentation of Financial Statements Ind AS 2 Inventories Ind AS 7 Statement of Cash Flows Ind AS 8 Accounting Policies, Changes in Accounting Estimates and Errors Ind AS 10 Events occurring after Reporting Period Ind AS 11 Construction Contracts (Omitted by the Companies (Indian Accounting Standards) Amendment Rules, 2018) Ind AS 12 Income Taxes

  7. Yum China (YUMC) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/yum-china-yumc-q4-2024-170026785.html

    Image source: The Motley Fool. Yum China (NYSE: YUMC) Q4 2024 Earnings Call Feb 06, 2025, 7:00 a.m. ET. Contents: Prepared Remarks. Questions and Answers. Call ...