Which of the following is incorrect with respect to financial statement articulation?

A.Articulation makes clear that there is a correct order for the preparation of financial statements.

B.While each financial statement can stand alone to offer significant information about a firm, they do not allow an in depth view of the whole financial state of the company until the linkage of each to one another is understood.

C.Articulation refers only to the linkage of the balance sheet and income statement.

D.Articulation means that all the financial statements are mathematically linked within and across time