For the following questions, circle the best response.
As it relates to financial reporting, which of the following is not required of an accounting entity?
a. A financial statement presenting the amount that the entity expects to earn next year.
b. A financial statement presenting the financial position of the entity at a point in time.
c. A financial statement presenting the results of the entity’s operations for a period of time.
d. A financial statement summarizing the entity’s cash flows for a period of time.
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