The specific accounting policies and methods considered to be appropriate by management and used for reporting purposes

Question $3$Select one:

a$.$

Should be disclosed parenthetically in the tabular portion of the financial statements.

b$.$

Should be disclosed in a separate summary of significant accounting policies preceding the notes to the financial statements or in the initial note to the financial statements.

c$.$

Should be disclosed in management's discussion of operations.

d$.$

Need not be disclosed unless they are at variance with generally accepted accounting principles.