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Business, 28.12.2021 14:00 portielesc

Notes to Financial Statements a. Requires description of every accounting policy followed by a reporting entity.
b. Requires disclosure of the format for the statement of cash flows.
c. Provides a specific listing of all types of accounting policies which must be disclosed.
d. Requires description of all significant accounting policies to be included as an integral part of the financial statements.

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