Exercise 3-10 Financial statement disclosures [LO3-4] The following are typical disclosures that would appear in the notes accompanying financial statements. For each of the items listed, indicate where the disclosure would likely appear-either in (A) the significant accounting policies note or (B) a separate note. (The first item is shown as an example.) 1. Inventory costing method 2. Information on related party transactions 3 Composition of property, plant, and equipment 4. Depreciation method 5. Subsequent event information Measurement basis for certain financial 6. instruments 7. Important merger occurring after year-end 8. Composition of receivables