Which of the following are examples of general disclosures in the notes to financial statements?

1	related parties
2	accounting policies
3	basis of reporting
4	contingencies and commitments
5	accounting changes

A) 1, 2, 3, and 4

B) 1, 2, 3, 4, and 5

C) 2, 3, and 4

D) 3, 4, and 5