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The financial statements of publicly traded entities are required to be audited in order to ensure perfect accuracy in all accounts guard against fraud and material misstatements comply with IFRS 1 point In the financial statements, the accounting equation is BEST represented by the balance sheet statement of owner's equity income statement 1 point Which of the following would not be presented as an asset on the balance sheet? Goodwill paid in purchasing another company The value of customer lists Intellectual property, such as cost to develop patents 1 point The statement that reconciles beginning and ending equity is known as the the statement of stockholders' equity income statement statement of cash flows