Listed Below Are Five Terms Followed by a List of Phrases

Multiple Choice

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.
-Summary of significant accounting policies

A) Management's views on its operations, liquidity, and capital resources.
B) Independent and professional opinion about the fairness of the financial statements.
C) Occurs after the fiscal year-end, but before the statements are issued.
D) Information about the company's choices from among various alternative accounting methods.
E) Includes disclosures of executive compensation.