国际会计准则第5号《财务报表应提供的资料》发布于1976年10月,主要目的是说明企业的资产负债表和收益表应当揭示的财务资料及其基本项目,原则规定了财务报表的内容构成。企业的财务报表一般包括:资产负债表(或叫平衡表),收益表(或叫损益表),留存收益表,财务状况变动表(或以现金流量表代替)。这四种报表中,最主要的是资产负债表和收益表。留存收益表相当简单,有时可以附接在收益表之后,变成收益及留存收益表。财务状况 IAS 5 “Information to be provided in financial statements” was published in October 1976. The main purpose is to explain the financial information and basic items that should be disclosed by the company’s balance sheet and income statement. The principle stipulates the contents of the financial statements. constitute. The financial statements of an enterprise generally include: a balance sheet (or balance sheet), an income statement (or profit and loss statement), a retained earnings statement, and a statement of financial position changes (or a cash flow statement instead). Of these four reports, the most important are balance sheets and income statements. The retained income statement is fairly simple and can sometimes be attached to the income statement and become a revenue and retained earnings statement. Financial status