Practice prompt · Q:statement-presentation-comprehensive-income-and-disclosure/filing-layer-identification-001

Identify the filing layer that supports a reported figure

Tests whether the learner distinguishes an audited statement or note from other filing layers.

Updated Sep 8, 2026 Review due Dec 8, 2026

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An EDGAR search returns the same amount in an audited income statement, management discussion, a web search result, and an earnings-release exhibit. Which location establishes where the financial statements report the figure?

Choose the best answer. a The audited financial statement and its complete table heading. b A matching sentence in management discussion. c The first search-engine result that repeats the amount. d An earnings-release table furnished as an exhibit.

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Answer: a

Choice a. Use the audited statement and its complete heading, then preserve the official filing identity and location.