Interpretation means (a) Explanation of meaning and significance of the data in Financial Statements. (b) Concerned with preparation and presentation of classified data (c) Systematic analysis of recorded data (d) Methodical classification of data given in Financial Statements

Interpretation means  
(a) Explanation of meaning and significance of the data in Financial Statements.  (b) Concerned with preparation and presentation of classified data  
(c) Systematic analysis of recorded data  
(d) Methodical classification of data given in Financial Statements
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Answer :

(a) Explanation of meaning and significance of the data in Financial Statements.
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