Balance sheet or balance sheets? Singular or plural?

I

Ice Cream Man

New member
I've noticed that in their financial statements, some companies (for example, GE, IBM, Chevron, ExxonMobil) use the singular form for the statement titles -- i.e. Balance sheet, Statement of cash flows, etc. But other companies use the plural form: Balance sheets, statements of cash flows, and so on.

Is there any rational reason for choosing one or the other? Or is it an arbitrary decision?
 
Back
Top