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Question(s) / Instruction(s):

The focus of APB Opinion No. 22 is on the disclosure of accounting policies. This information is important to financial statement readers in determining:

A.            net income for the year.

B.            whether accounting policies are consistently applied from year to year.

C.            the value of obsolete items included in ending inventory.

D.            whether the working capital position is adequate for future operations.

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