Which of the Following Is Not a Proper Use of Notes

Multiple Choice

Which of the following is not a proper use of notes?

A) To describe the nature and effect of a change in accounting principle,such as from FIFO to LIFO.
B) To indicate the basis for asset valuation.
C) To indicate the method of depreciation.
D) To correct an improper financial statement presentation.
E) To describe a firm's debt.