Which of the Following Represents One of the Purposes of the Notes

Multiple Choice

Which of the following represents one of the purposes of the notes to financial statements?

A) To provide a place for management to justify questionable items in the statements
B) To provide comparative ratios for the company's financial data
C) To provide the CPA's opinion of the fairness of the financial statements
D) To satisfy the need for full disclosure of all the facts relevant to a company's results and financial position