Disclosures in the Footnotes

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The problems of the accounting industry are complex and far-reaching. For you, it means that the long-trusted audited financial statement cannot be accepted at face value as it has been in the past. Everyone has to adopt the philosophy that even independently audited financial statements have to be verified and their information subjected to your own ratios and tests. This task is not difficult. You can find corporate disclosures in the annual and quarterly statement footnotes for any listed company. Most of these are available online.

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