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ANNUAL REPORT AND ACCOUNTS 20152 Aggro Odin Street, Victoria Island, Lagos, Nigeria. Tel: (01) 2918853, (01) 2918854, (01) 2918827 www.iginigeria.comTABLE OF CONTENTS Page Corporate Information1Report

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What is comprehensive financial statements?

Comprehensive financial statements include all financial information about an entity, capturing the full scope of its financial performance and position, including both regular financial statements and additional details on other comprehensive income.

Who is required to file comprehensive financial statements?

Entities such as public companies, large private companies, and non-profit organizations are typically required to file comprehensive financial statements in accordance with regulatory requirements and accounting standards.

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To fill out comprehensive financial statements, entities must gather financial data, adhere to prescribed formats based on accounting standards (like GAAP or IFRS), and ensure accurate reporting of all relevant financial information, including regular income statement data and additional comprehensive income.

What is the purpose of comprehensive financial statements?

The purpose of comprehensive financial statements is to provide a complete overview of an organization's financial status, including unlimited financial performance, assets, liabilities, and changes in equity, enabling stakeholders to make informed decisions.

What information must be reported on comprehensive financial statements?

Comprehensive financial statements must report information such as the balance sheet, income statement, statement of cash flows, and details on other comprehensive income such as foreign currency translation adjustments and unrealized gains or losses.

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