Which of the following items are part of financial reporting but are not included as part of general-purpose financial statements?
a. stock price information and analysisb. statement of cash flowsc. management discussion and analysis of financial performanced. income statemente. company news releasesf. balance sheetg. financial statement notesh. statement of shareholders' equityi. prospectus

Items which do not form par of general purpose financial statements are:

a. Stock Price information and analysis

c. Management discussion and analysis of financial performance.

e. Company news releases.

i. Prospectus

Explanation:

As with the options provided, we know hat at each year end the following financial statements are prepared and form part of books statutorily.

Balance Sheet - this depicts the balance of outstanding accounts at year end, and there book values at which they are recorded.

Income Statement - this clearly depicts the incomes and expenses for the year.

Statement of cash flows - this statement depicts the cash flow from activities, differentiated in three categories - operating, investing and financing.

Financial Statement Notes - this is prepared to provided annexure to financial statements which includes explanation of various items in all the three above.

Therefore, the correct answer is as follows:

Items which do not form par of general purpose financial statements are:

a. Stock Price information and analysis

c. Management discussion and analysis of financial performance.

e. Company news releases.

i. Prospectus

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