Question

Under certainty condition, we don't need the income statement to get the net income or earnings....

Under certainty condition, we don't need the income statement to get the net income or earnings. However, in reality, we need it because we cannot perfectly forecast future cash flows and discount rate (cost of equity). Thus, in practice the income statement should show the information for future cash flows and risk level of firm.

True

False

Homework Answers

Answer #1

I would begin my answer by defining an income statement. An income statement is a financial statement that shows company’s financial position over a specific accounting period. So an entity’s income statement is its profit and loss account. By comparing profit and loss account of several years, an entity estimates a percentage of profit i.e., a figure that the company is consistently earning . So yes in practice we do require an income statement for the calculation of our profit and loss that the company has earned during the year. Therefore, the above statement is partly true as income statement does not provide future cashflows however it can provide a trend that the entity follows.

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