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A fiscal year usually begins with the first day of a month and ends twelve months later on the last day of a month.
Calendar year: The accounting period used by most businesses coincides with the calendar year that is January 1 to December 31.
3. Names of the financial statements prepared by the entity.
Names of the financial statements are:
? Consolidated balance sheet
? Profit & loss and appropriation account
? Cash flow statement
? Statement of changes in shareholders’ equity
? Unit wise balance sheet
4. Number of years reported on each financial statement. If multiple years are reported on, what you think is the rationale thereof?
Number of years reported on each financial statement: 2 years
If multiple years are reported on, we can compare ratios and condition of the entity whether it is improved or deteriorated...
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