Questions: Multiple Select Question Select all that apply In addition to the financial statements, which of the following must be included in the annual reports? - press releases. - management discussion and analysis. - corporate income tax returns. - notes disclosures.

Multiple Select Question Select all that apply In addition to the financial statements, which of the following must be included in the annual reports? - press releases. - management discussion and analysis. - corporate income tax returns. - notes disclosures.
Transcript text: Multiple Select Question Select all that apply In addition to the financial statements, which of the following must be included in the annual reports? - press releases. - management discussion and analysis. - corporate income tax returns. - notes disclosures.
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Solution

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The correct answers are:

  • Management discussion and analysis.
  • Notes disclosures.

Explanation:

  1. Management discussion and analysis (MD&A): This section is a required part of annual reports for publicly traded companies. It provides management's perspective on the financial results, including an analysis of the company's performance, financial condition, and future prospects. It helps investors understand the financial statements in the context of the company's operations and strategy.

  2. Notes disclosures: These are an integral part of the financial statements. They provide additional detail and context to the figures presented in the financial statements, such as accounting policies, commitments, contingencies, and any other relevant information that could affect the understanding of the financial statements.

  3. Press releases: These are not a required component of annual reports. While companies may issue press releases to announce their financial results, these are separate from the formal annual report.

  4. Corporate income tax returns: These are not included in the annual reports. Tax returns are filed with the tax authorities and are not typically disclosed to the public as part of the annual report.

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