Which of the following note disclosures is required for partnerships that apply ASPE?

Question 9 options:

a)	The jurisdiction that the partnership was created in.

b)	The fact that the partnership is subject to tax as a separate entity.

c)	The fact that the financial statements include all of the assets, liabilities, revenues, and expenses of the partners.

d)	Salaries, interest, and other amounts accrued to owners, if presented as expenses on the income statement.