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for CH very very good morning everyone how are you all yes sir now today in this live session weamp;#39;ll be discussing revision of financial statement for companies very important chapter a question can be asked from this particular topic and this chapter is very simple from examination point of view however you all know that balance sheet format is required for other chapters also for example you are preparing balance sheet for internal reconstruction or amalgamation chapter or consolidation chapter balance sheet format is required so of course in this chapter weamp;#39;ll be discussing about the format of balance sheet and sopl let us start a discussion correct yes we all know that as per companies act 2013 financial statement of companies include balance sheet correct it also include statement of profit and loss statement of profit and loss statement of cash flow statement of changes and equity and notes to account these are the five statement included in the financial statement