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In preparing financial statements, accountants should consider all of the following except: a. The objectives of financial reporting. b. The characteristics that make accounting information useful. c. The most useful way to display the information found on the financial statements. d. The presentation of the value of a company.

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Answer:

D. The presentation of the value of a company

Explanation:

The company's values, corporate values or core values, has no place in the financial statement.

The corporate values includes the fundamental beliefs upon which ones business and its ethic/behavior are based.

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