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well hello forensic accountants hello from my office here in west virginia university and today were going to talk about the order in which the financial statements are presented uh where the current year information is on the left or the right rounding in the financial statements to the nearest million or the nearest thousand well talk about the sum of the quarterly earnings per share numbers whether that has to equal the annual number and well talk about apple and stock splits so lets get busy the basic set of financial statements income statement statement of changes in equity balance sheet and cash flows this is the order in which the financial statements are prepared lets see what the order is in which of the financial statements being presented so this is sort of the law the rules form 10q provide the information form 10k furnish financial statements and we can see that these statements are silent about the order so lets have a look snap they start off with the audit report
