ITPEC IP October 2019 Question 69

Source exam: ITPEC IP October 2019Topic: Corporate Activities

ITPEC IP October 2019 — Question 69 of 100

The required financial statements include the cash flow statement, income statement, and balance sheet: A, C, and D. Together they report cash inflows and outflows, financial performance over a period, and assets, liabilities, and equity at a point in time.

Answer (c)

Why not others:
- market share is useful management and competitive information but is not one of these mandated financial statements

- options (a), (b), and (d) include market share while omitting one required statement

Key rule: Core financial reporting includes statements of financial position, profit or loss, and cash flows; market share is a business metric rather than a financial statement.

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