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Which of the following statements about the financial statements of limited liability companies are correct according to International Financial Reporting Standards? A. In preparing a statement of cash flows, either the direct or the indirect method may be used. Both lead to the same figure for net cash from operating activities. B. Loan notes can be classified as current or non-current liabilities. C. Financial statements must disclose a company's total expense for depreciation, if material. D. A company must disclose by note details of all adjusting events allowed for in the financial statements. |