(23) Financial statements are a part of. ________
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- Fɪɴᴀɴᴄɪᴀʟ ꜱᴛᴀᴛᴇᴍᴇɴᴛ ɪꜱ ᴀ ꜰᴏʀᴍᴀʟ ʀᴇᴄᴏʀᴅ ᴏꜰ ᴛʜᴇ ꜰɪɴᴀɴᴄɪᴀʟ ᴀᴄᴛɪᴠɪᴛɪᴇꜱ ᴀɴᴅ ᴘᴏꜱɪᴛɪᴏɴ ᴏꜰ ᴀ ʙᴜꜱɪɴᴇꜱꜱ, ᴘᴇʀꜱᴏɴ ᴏʀ ᴏᴛʜᴇʀ ᴇɴᴛɪᴛʏ. ꜰɪɴᴀɴᴄɪᴀʟ ꜱᴛᴀᴛᴇᴍᴇɴᴛ ᴀʀᴇ ᴍᴀᴊᴏʀ ᴘᴀʀᴛ ᴏꜰ ᴀᴄᴄᴏᴜɴᴛɪɴɢ ᴀꜱ ᴀᴄᴄᴏᴜɴᴛɪɴɢ ɪꜱ ɪɴᴄᴏᴍᴘʟᴇᴛᴇ ᴡɪᴛʜᴏᴜᴛ ꜰɪɴᴀɴᴄɪᴀʟ ꜱᴛᴀᴛᴇᴍᴇɴᴛꜱ.
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148
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- Fɪɴᴀɴᴄɪᴀʟ ꜱᴛᴀᴛᴇᴍᴇɴᴛ ɪꜱ ᴀ ꜰᴏʀᴍᴀʟ ʀᴇᴄᴏʀᴅ ᴏꜰ ᴛʜᴇ ꜰɪɴᴀɴᴄɪᴀʟ ᴀᴄᴛɪᴠɪᴛɪᴇꜱ ᴀɴᴅ ᴘᴏꜱɪᴛɪᴏɴ ᴏꜰ ᴀ ʙᴜꜱɪɴᴇꜱꜱ, ᴘᴇʀꜱᴏɴ ᴏʀ ᴏᴛʜᴇʀ ᴇɴᴛɪᴛʏ. ꜰɪɴᴀɴᴄɪᴀʟ ꜱᴛᴀᴛᴇᴍᴇɴᴛ ᴀʀᴇ ᴍᴀᴊᴏʀ ᴘᴀʀᴛ ᴏꜰ ᴀᴄᴄᴏᴜɴᴛɪɴɢ ᴀꜱ ᴀᴄᴄᴏᴜɴᴛɪɴɢ ɪꜱ ɪɴᴄᴏᴍᴘʟᴇᴛᴇ ᴡɪᴛʜᴏᴜᴛ ꜰɪɴᴀɴᴄɪᴀʟ ꜱᴛᴀᴛᴇᴍᴇɴᴛꜱ.
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