S 13-1 Financial reporting LO C1 Identify which of the following items are not included as part of general-purpose financial statements but are part of financial reportin Included as part of general-purpose financial statements? Income statement b. Management discussion and analysis of financial performance Revenue forecasts d. Statement of cash flows Management letter to creditors t. Shareholders' meetings g Statement of shareholders' equity h. Management letter to shareholders LCompany webcasts Yes Yes Yes