Explain why the income statement, statement of retained earnings, and statement of cash flows would be dated

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Explain why the income statement, statement of retained earnings, and statement of cash flows would be dated "For the Year Ended December 31, 2012," whereas the balance sheet would be dated "At December 31, 2012."
Balance Sheet
Balance sheet is a statement of the financial position of a business that list all the assets, liabilities, and owner’s equity and shareholder’s equity at a particular point of time. A balance sheet is also called as a “statement of financial...
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Fundamentals of Financial Accounting

ISBN: 978-0078025372

4th edition

Authors: Fred Phillips, Robert Libby, Patricia Libby

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