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Chapter 3: The Financial Statements

Small Company Financial Reporting

Edited by:
Steve Collings
Bloomsbury Publishing Plc
Second edition edition
Publication Date:
October 2022
Law Stated At:
1 January 2022
Introduction The directors’ report The profit and loss account (income statement) Balance sheet (statement of financial position) Statement of changes in equity The statement of cash flows (cash flow statement) Notes to the financial statements Mandatory disclosures for small entities in the UK Mandatory disclosures for small entities in the Republic of Ireland Encouraged disclosures Abridged financial statements Application of accounting standards Audit exemption ...

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