Where would you find the following information? (1) An attestation to the fairness of financial statements. (2)

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Where would you find the following information?

(1) An attestation to the fairness of financial statements.

(2) Summary of significant accounting policies.

(3) Cash flow from operating, financing, and investing activities.

(4) A qualified opinion.

(5) Information about principal, interest, and maturity of long-term debt.

(6) Financial position on a particular date.

(7) Discussion of the company’s results of operations.

(8) Description of pension plans.

(9) Anticipated commitments for capital expenditures.

(10) Reconciliation of beginning and ending balances of equity accounts.

(a) Financial statements.

(b) Notes to the financial statements.

(c) Auditor’s report.

(d) Management discussion and analysis.

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Understanding Financial Statements

ISBN: 9780138114404

12th Edition

Authors: Lyn Fraser, Aileen Ormiston

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