| *Ahem - mounts high horse*
Not sure where you are getting your information for "financial statements"?
Speaking from my position as a Certified Practising Accountant:
(1) In Australia our "traditional" financial statements consisted of a balance sheet (which included your equity section), a profit & loss statement (your income statement), and a cash flow statement. Perhaps the four statements you have listed are the traditional USA ones? If so, you should make this clear on the quiz.
(2) Moreover, many countries have now for some years adopted IFRS (international) standards, which specify that the financial statements consist of a statement of financial position (new name for balance sheet), a statement of financial performance (new name for income statement or profit and loss statement), and a statement of cash flows. The USA has been very slooooow to adopt the new standards, so I'm not sure exactly what the situation there is now.
*Dismounts high horse* |
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