Which are true of the notes (also sometimes referred to as footnotes) that accompany the four financial statements?

(PLEASE EXPLAIN WHY THE ANSWER IS CORRECT!!)

a.

They include information on significant accounting choices (policies, methods, and estimates)

b.

They are not required but can sometimes be helpful in understanding the statements

c.

They include explanatory detail about line items on the face of the financial statements

d.

They include other disclosures, such as commitments and contingencies

e.

All of the above are correct

f.

A, C, and D are all correct