Every Financial Statement Should Have "Who,what,and When" in Its Heading

Every financial statement should have "who,what,and when" in its heading.These include the:

A) name of the person preparing the statement,the type of financial statement,and when the financial statement was reported to the SEC.
B) name of the person preparing the statement,the name of the company,and the date the statement was prepared.
C) name of the company,the type of financial statement,and the time period or date from which the data were taken.
D) name of the company,the purpose of the statement,and when the financial statement was reported to the IRS.

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