Question

Assume you are examining a financial statement headed As at the 31 December 2011. The heading indicates the statement is the
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Answer #1

Answer:

Correct option is a. Balance sheet

Explanation:

while preparing Balance sheet heading shows as at and the date on which year ends because balance sheet shows resources obligation on a particular date.

But income statement , statement of changes in equity and cash flow statement shows for the year ended because it's represent inflow and outflow of data.

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