In: Accounting
ASC Topic 235, Notes to Financial Statements
A. Requires description of every accounting policy followed by a reporting entity.
b. Requires disclosure of the format for the statement of cash flows.
c. Provides a specific listing of all types of accounting policies which must be disclosed.
d. Requires description of all significant accounting policies to be included as an integral part of the financial statements.
OPTION D is correct
ASC TOPIC 235 requires a description of all significant accounting policies to be included as an integral part of the financial statement
All other options are incorrect since
It does not require description of every policy .
It does not require disclosure of format of cash flow statement
It does not require specific listing of all types of accounting policy