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requires the equity section of the limited partnership s balance sheet to distinguish between general partner and limited partner equity, with a separate statement of changes in partnership equity for each type of participation provided for each period for which a limited partnership income statement is presented The SEC also believes it is appropriate for a limited partnership registrant to include nancial data on a tax basis of accounting, with an appropriate reconciliation of differences in major disclosure areas between tax and nancial accounting Whether GAAP-basis nancial statements (along with the data necessary for income tax return preparation) should be distributed to the participants of SEC-reporting limited partnerships is a matter covered by the proxy rules American Institute of Certi ed Public Accountants (AICPA) Practice Bulletin No 14 provides reporting guidance along with guidance on certain accounting issues regarding the application of existing authoritative literature for limited liability companies and limited liability partnerships (jointly referred to herein as LLCs) (i) Financial Statement Reporting Issues According to Practice Bulletin No 14, a complete set of LLC nancial statements should include the following:
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Statement of nancial position as of the end of the reporting period Statement of operations for the period Statement of cash ows for the period Accompanying notes to nancial statements
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LLCs should also present information related to changes in members equity for the period, either in a separate statement combined with the statement of operations or in the notes to the nancial statements The headings of an LLC s nancial statements should identify clearly the nancial statements as those of a limited liability company Practice Bulletin No 14 stipulates that the nancial statements of an LLC should be similar in presentation to those of a partnership Since the owners of an LLC are referred to as members, the equity section in the statement of nancial position should be titled members equity If more than one class of members exists, each having varying rights, preferences, and privileges, the LLC is encouraged to report the equity of each class separately within the equity section If the LLC does not report the amount of each class separately within the equity section, it should disclose those amounts in the notes to the nancial statements Even though a member s liability may be limited, if the total balance of the members equity account or accounts described in the preceding paragraph is less than zero, a de cit should be reported in the statement of nancial position If the LLC maintains separate accounts for components of members equity (eg, undistributed earnings, earnings available for withdrawal, or unallocated capital), Practice Bulletin No 14 permits disclosure of those components, either on the face of the statement of nancial position or in the notes to the nancial statements If the LLC records amounts due from members for capital contributions, such amounts should be presented as deductions from members equity Practice Bulletin No 14 notes that presenting such amounts as assets is inappropriate except in very limited circumstances when there is substantial evidence of ability and intent to pay within a reasonably short period of time Presentation of comparative nancial statements is encouraged, but not required, by 2A, Comparative Financial Statements, of Accounting Research Bulletin (ARB) No 43, Restatement and Revision of Accounting Research Bulletins If comparative nancial statements are presented, amounts shown for comparative purposes must be in fact comparable with those shown for the most recent period, or any exceptions to comparability must be disclosed in the notes to the nancial statements Situations may exist in which nancial statements of the same reporting entity for periods prior to the period of conversion are not comparable with those for the most recent period presented, for example, if transactions such as spin-offs or other distributions of assets occurred prior to or as part of the LLC s formation In such situations, suf cient disclosure should be made
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