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Published financial statements (describe a complete set of published financial statements but
not preparation)
A complete set of financial statements is made up of five components: an Income Statement, a
Statement of Changes in Equity, a Balance Sheet, a Statement of Cash Flows, and Notes to
Financial Statements.
1.8 Financial statements of a manufacturing entity
The value of each type of inventory is disclosed in a company's financial statements for a
manufacturing company.
Features of a manufacturing entity
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