elements of financial statement?

Answer 1

Components of Financial Statements
8. A complete set of financial statements comprises:
(a) a balance sheet;
(b) an income statement;
(c) a statement of changes in equity showing either:
(i) all changes in equity, or
(ii) changes in equity other than those arising from transactions with equity holders acting in their capacity as equity holders;
(d) a cash flow statement; and
(e) notes, comprising a summary of significant accounting policies and other explanatory notes.

Answer 2

The set of financial statements include the Income and expenditure statement, the balance sheet and the cashflow statements.