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The statements (including the format) may be specified by law or regulation.  Larger companies will also include extensive footnotes (some of which are required by law or regulation) as well as a management discussion and analysis of their contents.
 
The statements (including the format) may be specified by law or regulation.  Larger companies will also include extensive footnotes (some of which are required by law or regulation) as well as a management discussion and analysis of their contents.
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Governmental entities have similar statements, but often differ due to specific and unique requirements.
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Governmental entities have similar statements (often referred to as '''Comprehensive Annual Financial Reports'''), but differ due to specific and unique requirements for governmental accounting.
    
==Balance Sheet==
 
==Balance Sheet==
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