Solution-Which of the following is not a typical note

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Which of the following is not a typical note included in an annual report?

a. A note describing the auditor's opinion of the management's past and future financial planning for the business.

b. A note providing more detail about a specific item shown in the financial statements.

c. A note describing the accounting rules applied in the financial statements.

d. A note describing financial disclosures about items not appearing in the financial statements.

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