!--a11y-->
Definition
See
Financial Statement Versions.
Use
Country Version Slovakia comes with three financial statement versions:
|
Financial statement version |
Use |
|
BASK |
Balance sheet, profit and loss statement |
|
RSK2 |
Cash flow statement (direct method) |
|
RSK3 |
Cash flow statement (indirect method) |
They form the basis of the financial statement reports provided.
Structure
All financial statement versions are structured according to statutory requirements, as follows:
This version covers all accounts from classes 0–6 in the chart of accounts: assets; liabilities and stockholders' equity; and profit and loss accounts. It does not cover classes 7 and 9.
These versions are used for the direct and indirect cash flow statements.
For information about changing these versions, see
Changing a Financial Statement Version. 