The notes to the financial statements:

A. include a great deal ofdetailedinformation that is onlyrarelyused.

B. are used by many entities to hide information from the reader of the financial statements by including in the notes information that should be shown in detail on the financial statements themselves.

C. areNOTan integral part of the financial statements.

D. should be referred to if more than a cursory, and perhaps misleading impression of a firm's financial position and its results of operations is to be achieved.