Define: Primary Financial Statements

UK Accounting Glossary

Definition: Primary Financial Statements


Quick Summary of Primary Financial Statements


The balance sheet, profit and loss account, statement of total recognised gains and losses and cash flow statement.



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Primary Financial Statements. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. February 26, 2020 https://payrollheaven.com/define/primary-financial-statements/.
Chicago Manual of Style (CMS):
Primary Financial Statements. PayrollHeaven.com. Payroll & Accounting Heaven Ltd. https://payrollheaven.com/define/primary-financial-statements/ (accessed: February 26, 2020).
American Psychological Association (APA):
Primary Financial Statements. PayrollHeaven.com. Retrieved February 26, 2020, from PayrollHeaven.com website: https://payrollheaven.com/define/primary-financial-statements/

Definition Sources


Definitions for Primary Financial Statements are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • BusinessDictionary.com
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 23rd December 2018.