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An article in Dun's Review made the following comments: Every other year companies should print the notes in big type and the base figures in

An article in Dun's Review made the following comments:

"Every other year companies should print the notes in big type and the base figures in smaller ones."

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(a)Are notes considered as part of the financial statements and what basic purpose do they serve?

(b)What are the general types of notes?

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