Contents Of Financial Statements

CAUTION: Lexata's content was last updated in 2024 and may not reflect current securities regulatory requirements.

(1) The financial statements referred to in section 155 of the Act shall include at least

(a) a statement of financial position or a balance sheet;

(b) a statement of comprehensive income or an income statement;

(d) a statement of cash flows or a statement of changes in financial position.

(2) Financial statements need not be designated by the names set out in paragraphs (1)(a) to (d).

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