Concept:A profit and loss account reports financial performance over a duration, not at a single moment.
Explanation:The account matches revenue and expenses for a specific accounting period.
Therefore, the date line must show the duration, such as a full year ended on a particular date.
The phrase “for the year ended” clearly indicates the period covered.
In contrast, “as at” indicates a balance sheet or position on one date, not a period’s profit or loss.
“For the period” is incomplete because it does not state whether the period ended or how long it lasted.
“As at the year” is not the accepted accounting wording.
Thus, the appropriate date line is the one beginning with “for the year ended…”.
Answer:A. for the year ended 31st December 2009