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Question: 
Write an essay using the authoritive literature to discuss; does it matter where financial information is displayed? In your answer discuss, is information presented in the primary financial statements (income, financial position) perceived by investors, or preparers, to be more important than information disclosed in the accompanying notes?

The essay should be approximately 1,500 words in length (excluding appendices, tables,diagrams and references) and conform to the marking guide provided.

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