Which of the Following Would Not Typically Be Disclosed in the Notes

Multiple Choice

Which of the following would not typically be disclosed in the notes to the financial statements?

A) Additional detail regarding numbers reported in the financial statements.
B) A summary of significant accounting policies.
C) Commitments under long-term supply agreements.
D) The net income earned for the reporting perioD.The net income earned for the reporting period is included directly in the financial statements.