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What is the appropriate date to identify the statement of financial position of a calendar-year client for year 2023 ? On December 31, 2023 On

What is the appropriate date to identify the statement of financial position of a calendar-year client for year 2023 ? On December 31, 2023 On January 1, 2024 For the period from January 1 to December 31,2023 For the period beginning January 1,2023

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