Acalendar year reporting company preparing its annual financial statements should use the phrase "at december 31, 2016" in the heading of which financial statements?

Financial statements include Income statement, Statement of Owner’s Equity, Balance sheet and Cash flow statement. Statement of Owner’s Equity and Balance sheet are prepared at a particular date at the end of the financial year or period.

Hence, A calendar year reporting company preparing its annual financial statements should use the phrase "at December 31, 2016" in the heading of Statement of Owner’s Equity and Balance sheet.

answer(d) all of the choices are correct;