In the United States, Regulatory Requirements Applicable to Publicly Traded

Multiple Choice

In the United States, regulatory requirements applicable to publicly traded firms require the inclusion of a(n) _____, in which management discusses operating results, liquidity (sources and uses of cash) , capital resources, and reasons for changes in profitability and risk during the past year.

A) Balance sheet or statement of financial position
B) Management's Discussion and Analysis
C) Income statement or statement of profit and loss
D) Statement of cash flows.
E) Statement of shareholders' equity.