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Statement
| Smaller Reporting Companies
Reg. S-X [8-02] | Other Reporting Companies Reg. S-X [3-01, 3-02, 3-04]
| Notes
| |
Balance Sheet
| 2 fiscal year-ends
| 2 fiscal year-ends
| ||
Statement of Comprehensive Income
| 2 years
| 3 years
| Can be presented in a single continuous financial statement or in two separate but consecutive financial statements, composed of the income statement and a separate statement of comprehensive income [ASC 220-10-45-1B]. An entity reporting comprehensive income in a single continuous statement must present its components in two sections, net income and other comprehensive income [ASC 220-10-45-1 and 1A].
| |
Changes in Stockholders' Equity
| 2 years
| 3 years
| Can be presented in a note to the financial statements.
| |
Cash Flow
| 2 years
| 3 years
| Presented for same periods as statement of comprehensive income, as required by ASC 230-10-15-3.
|
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