Go to the International Financial Reporting Standards (IFRS) Website to review authoritative guidance on accounting policy disclosures, located at http://www.ifrs.org in the search engine type in accounting policy disclosures. Then highlight the main elements that primary disclosure accounting policies encompass, and provide at least two (2) examples of the most commonly required disclosures. Give your opinion on the way in which the disclosures you identified are important to financial statement users. Provide a rationale for your opinion.