financial-statementslisted

# Financial Statements Builds and links the three core statements: Income Statement, Balance Sheet, and Cash Flow — presentation aligned with PSAK 1. ## Statement Structure & Linkage 1. **Income Statement**: Revenue − Expenses = Period Profit/Loss (accrual basis). 2. **Statement of Financial Position (Balance Sheet)**: Assets = Liabilities + Equity; period profit is closed to equity. 3. **Statement of Cash Flows**: operating, investing, financing — ending cash must match cash on the balance sheet. * Linkage: Income Statement → Balance Sheet (retained earnings) → Cash Flow (non-cash depreciation reversed, working capital changes). ## Disclosure Essentials (PSAK 1) * Items presented when material; current/non-current classification; comparative prior period; measurement basis stated. * Notes to the financial statements explain significant accounting policies. ## Scope & Safety * **Use for**: structuring SME financial statements, internal analysis, preparing data for bank credit. * **Do not use for**: audit opinions or statements that must be audited — requires a registered public accountant (OJK/PMK regulations). * **Relation to `laporan-keuangan-psak` (tax-payroll-id)**: that skill prepares SAK EMKM financial statements for bank credit applications; this skill focuses on general presentation & analysis. * Accounting standards (PSAK/SAK EMKM) are not positive law — PSAK amendments are tracked in the PROVENANCE register, not the runtime ruleset. ## Worked Example Input: tri