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Which of the Following Must Be Disclosed in the Footnotes

Question 19

Multiple Choice

Which of the following must be disclosed in the footnotes to the financial statements?


A) reclassification of a cash amount that is restricted from use in the current operating cycle
B) bank overdraft listed as a current liability on the balance sheet
C) short-term liquid investment with original maturity of three months or less
D) minimum cash balance required to be maintained by a credit agreement

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