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3 April, 00:48

Indicate whether the above items should be disclosed (A) in the summary of significant accounting policies note, (B) in a separate disclosure note, or (C) on the face of the balance sheet.

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  1. 3 April, 01:08
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    (A) in the summary of significant accounting policies.

    Explanation:

    It has the company's financial statements and also describes the key policies that are being followed by the accounting department. This policy summary is mandated by the accounting framework like IFRS or GAAP.
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