Οικονομικές Καταστάσεις στην Κύπρο
Every Cyprus company must prepare annual financial statements under International Financial Reporting Standards (IFRS) as adopted by the EU. Preparation is typically handled by the company's accountant based on the audited or reviewed trial balance. Most Cyprus accounting firms include financial statement preparation as part of their annual accounting service.
IFRS financial statements
Cyprus companies must prepare financial statements comprising: statement of financial position (balance sheet), statement of comprehensive income (P&L), statement of changes in equity, statement of cash flows, and notes to the financial statements. Small companies can use simplified formats. All financial statements must be prepared under IFRS as adopted by the EU.
The financial statements are attached to the annual return (HE32) filed with the Registrar of Companies, and support the corporate tax computation submitted with the TD4 return.
Μέλη διεθνών δικτύων
1 εταιρείεςΣοτιρις Αναστασιου
Certified Public Accountant
στη RSM Cyprus
📍 Paphos
Πού βρίσκονται
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Συχνές ερωτήσεις
Who prepares Cyprus financial statements?
Typically the company's bookkeeper or accountant prepares draft financial statements from the trial balance. If audited, the auditor may assist with technical accounting matters but must maintain independence — the statements are the company's responsibility.