The financial statements of P&G are presented in Appendix B of Textbook. The company's complete annual report, including the notes to the financial statements, is available online. Instructions Refer to P&G's financial statements and the accompanying notes to answer the following questions.

• Give two examples of where historical cost information is reported in P&G's financial statements and related notes.
• Give two examples of the use of fair value information reported in either the financial statements or related notes.

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