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Which one of the following items could be included in the notes to the statements? a. Pending company takeovers b. IFRS or ASPE handbooks c.

Which one of the following items could be included in the notes to the statements?

a. Pending company takeovers

b. IFRS or ASPE handbooks

c. The competitors' financial statements

d. A contract signed with a small supplier of raw materials

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