A Calendar Year Reporting Company Preparing Its Annual Financial Statements

Multiple Choice

A calendar year reporting company preparing its annual financial statements should use the phrase "At December 31, 20XX" in the heading of which of the following?

A) The income statement, but neither the statement of financial position nor the statement of cash flows.
B) The statement of financial position only.
C) The income statement and statement of financial position, but not the statement of cash flows.
D) All of the required financial statements it prepares.