Advanced Accounting 10th Edition by Thomas Schaefer, Joe Ben Hoyle, Timothy Doupnik

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What does the term incorporation by reference mean a.The legal incorporation of a company in more than one state.
B)Filing information with the SEC by indicating that the information is already available in another document.
C)A reference guide indicating informational requirements specified in Regulation S-X.
D)Incorporating a company in a state outside of its base of operations.