yes, date of signing of financial statements and date of approval are different. Date of approval and issue of financial statement may be same. but usually it will be different.
(St Xaviers kolkata and aspiring CA CS)
25 June 2016
How is it possible?
The f.statement are approved and signed by BOD on board meeting(BM) and on this day even auditor signs audit report, then these documents i.e auditor report,director report and f.statements are issued/sent to shareholders along with notice of AGM atleast 21 days before AGM.