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FINANCIAL STATEMENTS FOR PARTNERSHIPS

6 五月, 2015 - 17:10

Partnerships must provide information on how net income was distributed among partners. This information can be combined with the balance sheet or the income statement. If desired, it can also be reported separately. The changes of a partner's equity can be found in the statement of owners' equity, which reflects any investment withdrawal or income distribution. The ending capital balance represents the owners' equity at the end of an accounting period.