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According to the 4th Directive of the EU

Question 26

Multiple Choice

According to the 4th Directive of the EU,


A) companies must use the horizontal format for the balance sheet.
B) the vertical balance sheet includes current liabilities with current assets.
C) companies must report a cost of goods sold.
D) all personnel expenses must be included as a separate line item on the income statement due to the strength of unions in Europe.

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