Which of the Following Is Not a Way That the Disclosure

Multiple Choice

Which of the following is not a way that the disclosure and reporting requirements for interim financial statements differ from those for annual financial statements?

A) Accruals for estimates of bad debt are not usually as precise on interim dates as they are at year end.
B) Information disclosed in the latest annual statements does not have to be repeated in the interim statements except for continuing contingencies and other uncertainties.
C) Accruals for estimates of income tax expenses are not usually as precise on interim dates as they are at year end.
D) The interim information does not have to be filed with the SEC for public companies.